Exemption to melting scrap falling within Chapter 72

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....p falling within Chapter 72 Notification No. 480/86-Cus. Dated 4-12-1986 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Centra....

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.... the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate of 20 per cent ad valorem : Provided that the proper officer....