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Alcoholic beverages
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....exempts the goods specified in column (2) of the Table annexed hereto and falling within Chapter 22 of the First Schedule to the Customs Tariff Act, 1975, when imported into India, from so much of that portion of the additional duty leviable thereon under section 3 of the said Customs Tariff Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3)....
TaxTMI
TaxTMI