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    <title>Duty Demand Beyond One Year Overturned Due to No Fact Suppression in Rural Factory SSI Exemption Case.</title>
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    <description>SSI exemption - Extended period of limitations - the Department was aware of the location of the factory in the rural area. Thus, there is no suppression of facts with intent to evade payment of duty demand of duty beyond one year set aside - AT</description>
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