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Toyota Kirloskar Motor P. Ltd. Versus Commissioner

2016 (331) E.L.T. A137 (SC) - Differential duty - Car removed from the factory for placing in the Show Room and subsequently brought back into the factory - Tribunal held that since, the appellants ha .....

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back into the factory, they were liable to pay differential duty under Rule 16(2) ibid while finally clearing those cars at the reduced price reported in [2007 (8)274 - CESTAT Bangalore] - Apex Court .....

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