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Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Benefit of Exemption - import of plastic boxes - Notification ...

Customs

August 13, 2018

Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is required to be construed strictly and the person invoking the exemption provision to relieve him of the tax imposed establish that he has exempted by the said Notification

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