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Concessional rate of customs duty - Original Equipment (OE) parts - diversion of goods - Having imported the parts for the specified end-use, assessee has, thereafter, diverted them for some other use. Clearly, such diversions are not covered by the exemption notification..

Customs
18-5-2019

Concessional rate of customs duty - Original Equipment (OE) parts - diversion of goods - Having imported the parts for the specified end-use, assessee has, thereafter, diverted them for some other use. Clearly, such diversions are not covered by the exemption notification..

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