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<h1>Diamond Segments in Saw Blades Ineligible for Concessional Duty Under Notifications 108/88-C.E. and 207/88-C.E.</h1> The circular addresses the eligibility of diamond segments used in saw blades for a concessional duty rate under exemption Notifications No. 108/88-C.E. and 207/88-C.E. It clarifies that diamond segments, being parts of blades, do not qualify as blades themselves and thus are not eligible for the exemption benefits outlined in these notifications. Consequently, the partial exemption on diamond segments for saw blades is not applicable. It instructs that all pending assessments should be finalized in accordance with this clarification and that relevant field formations and trade entities should be informed appropriately.