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Amendments uphold additional duty exemption for imports, maintaining parity with domestic goods u/s 3.

Exemption from levy of additional duty (CVD) where the manufactured goods are exempted from duty of excise - Amendments to nullify the decision of Apex Court - The amendments are not ultra vires Section 3 since the importers are not placed in a more disadvantageous position than that of the domestic manufacturers - HC .....

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