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Central Excise - Highlights / Catch Notes

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Concessional rate of duty - benefit of Sr. No.3 to Notification ...

Central Excise

May 7, 2019

Concessional rate of duty - benefit of Sr. No.3 to Notification No. 23/2003-CE - denial of benefit on the ground that when raw materials were procured from 100% EOU / SEZ units, the same amounts to “imports” for the purpose of procurement of goods - Contention of the revenue is not acceptable.

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