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    <title>Refunds for Special Additional Duty on HR/CR Coils u/s 3(5) Granted After Cutting and Slitting Process.</title>
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    <description>Refund Claims of SAD levied u/s 3(5) Customs Tariff Act, 1975) - Notification No. 102/2007-CUS - Sale after processing - HR/CR coils - refund to be allowed if sold after cutting and slitting process only - AT</description>
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