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    <title>Customs duty on clearances of used Machinery from 100% UNIT TO DTA</title>
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    <description>Payment of value added tax on DTA sale of used imported machinery from a 100% EOU removes liability for special additional duty; administrative references cited supporting the SAD exemption when VAT has been paid.</description>
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      <description>Payment of value added tax on DTA sale of used imported machinery from a 100% EOU removes liability for special additional duty; administrative references cited supporting the SAD exemption when VAT has been paid.</description>
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