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Ambit of Rule 51A - Clarification regarding

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Full Text of the Document

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....tations have been received from the trade seeking clarification whether Rule 51A covers within its ambit only such or similar goods manufactured in a particular factory or other goods as well. 2. The matter has been examined. It has been clarified earlier also that Rule 51A covers all duty paid goods. However, the main object of the restrictions under Rule 51A was to ensure that non-duty paid goo....