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    <title>Additional Duties of Excise Surcharge Not Applicable on &#039;Nil&#039; Primary Duty; Intermediate Goods Exempt from Levy.</title>
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    <description>Scope for collecting duty - Additional Duties of Excise - whether the said duty being a surcharge leviable on duty, which itself being ‘nil’, would exclude the intermediate goods from levy under the Additional Duties of Excise? - Held Yes - AT</description>
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