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    <title>Demand for Duty on Die Development Charges Deemed Unsustainable Due to Separate Recovery via Debit Note.</title>
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    <description>Duty on die research and development charges recovered separately by the appellant by way of debit note - on the cost of amortization, the duty has not been demanded on the final product cleared by the appellant, therefore, the demand of duty on die development charges is not sustainable - AT</description>
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      <description>Duty on die research and development charges recovered separately by the appellant by way of debit note - on the cost of amortization, the duty has not been demanded on the final product cleared by the appellant, therefore, the demand of duty on die development charges is not sustainable - AT</description>
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