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    <title>Textile EOU DTA Sale: Duty Calculations Must Follow Section 3(1), CVD Based on Domestic Excise Duty Rates.</title>
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    <description>100% EOU - DTA sale of textile articles - exemption from payment of CVD - The duty payable on goods produced and cleared by a 100% EOU is to be seen in terms of provisions of Section 3(1) and while calculating this duty, the CVD component is to be calculated on the basis of excise duty payable on such products produced in India. - AT</description>
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