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<h1>Steel manufacturers win appeal on duty liability calculation based on revised production capacity post machinery changes.</h1> The Tribunal allowed the appeals of the steel manufacturers, holding that duty liability should be based on the revised production capacity after ... Annual capacity of production - Re-fixing of The appellants, steel manufacturers, sought re-fixing of production capacity and duty liability due to changes in machinery. Commissioner refused to reduce duty liability based on Rule 5, despite capacity reduction. Tribunal held duty should be based on revised production capacity after machinery changes. Appeals allowed in favor of the appellants.
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