Suppliers Avoid Interest Liability When Clearing Excisable Goods from OEM Premises with Differential Duty Payment.

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....Procurement of Excisable Goods at Concessional Rate of Duty - Merely because the supplier has not brought back the goods to his factory to avoid transportation expenses but clears the same on payment of differential duty from the premises of the OEM themselves, it does not create an interest liability on the supplier of the goods..... - AT....