Breaking up of ships, boats etc. [Chapter 72]

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....[Chapter 72] Notification No. 32/92-C.E. Dated 1-3-1992 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central....

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....ovided that the said goods and materials have been obtained from breaking up of ships, boats and other floating structures imported on or after the 1st day of March, 1992, on which the duty of customs....