CD Stampers as Capital Goods Eligible for Exemption Under Notification No. 67/95-CE, Even if CDs Are Duty-Free.

The stampers used for manufacture of CDs are capital goods falling under Chapter 85 - benefit of exemption under N/N. 67/95-CE dated 16/03/1995 available even if CDs are exempted from duty of excise - AT .....

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