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<h1>Medicament manufacturer wins appeal over duty dispute on free supply classification</h1> The Tribunal allowed the appeal of the appellant, a medicament manufacturer, in a dispute with the Department over the classification of a 5% free supply ... Demand - Short levy - Penalty The appellant, engaged in manufacturing medicaments, issued invoices showing free supply of goods to customers. The Department claimed the 5% free supply was a commission, demanding duty. The appellant argued it paid duty on all goods. The Tribunal found no short levy based on invoices and allowed the appeal, setting aside the duty demand and penalty.
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