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Ch. 54

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Other
Dated

CVD under CTA S.3

CASE LAW (CAL)

1. CVD under CTA S.3 is to be levied on goods in the state at the time of their import and not at a stage after undergoing a process subsequent to import—POY liable to that rate of CVD as was provided for in clause (iv) of Exemption Notfn. dt. 28.2.1982 is-sued under CE Rule 8(1). 1996 (63) ECR 517.

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