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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Exemption of imported materials allows government to waive excess duty where it promotes domestic industry development.</h1> Where imported materials used for manufacture in a warehouse attract a higher duty rate than the manufactured goods, the Central Government may, if satisfied it is necessary for the establishment or development of domestic industry, notify exemption of whole or part of the excess duty on those imported materials.

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