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    <title>2016 (4) TMI 490 - Supreme Court</title>
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    <description>The Supreme Court ruled in favor of the respondents in the first case, upholding that no additional duty is payable on the import of a ship for breaking. In the second case, the Court held that no import duty applies to a vessel manufactured in India and sold domestically, ordering a refund of custom duty paid by the appellant. The third case was disposed of in accordance with the decision in the second case, resulting in the refund of custom duty as well.</description>
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      <description>The Supreme Court ruled in favor of the respondents in the first case, upholding that no additional duty is payable on the import of a ship for breaking. In the second case, the Court held that no import duty applies to a vessel manufactured in India and sold domestically, ordering a refund of custom duty paid by the appellant. The third case was disposed of in accordance with the decision in the second case, resulting in the refund of custom duty as well.</description>
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