https://www.taxtmi.com/highlights?id=48400 Benefit of exemption on import of parts agricultural machinery - The parts and components as have been imported by the appellants since do not require any activity which can be called as manufacture, but when cabled at the site they can be used as a laser land levelling, an agricultural machine, the product qualifies for concessional rate of duty @2.5% en-us Sat, 03 Aug 2019 10:23:56 +0530 Sat, 03 Aug 2019 10:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48400 Benefit of exemption on import of parts agricultural machinery - The parts and components as have been imported by the appellants since do not require any activity which can be called as manufacture, but when cabled at the site they can be used as a laser land levelling, an agricultural machine, the product qualifies for concessional rate of duty @2.5% Highlights Customs Sat, 03 Aug 2019 10:23:56 +0530 https://www.taxtmi.com/highlights?id=48400