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    <title>Duty for HSD and SKO Imports Based on Quantity in Shore Tanks, Not Invoice or Bill of Lading Values.</title>
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    <description>Calculation of duty at the time of finalization of final assessment - import of HSD and SKO - to be paid on the basis of invoice value and the quantity indicated on the bills of lading or the quantity received by the importer/ appellants in their warehouse/ shore tanks? - actual oil quantity physically received into the shore tank should be taken as the basis for payment of duty at the time of ex-bond bills of entry. - AT</description>
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