Concessional Duty Rate Applies Even if One Division Manufactures POY; Revenue Concerns Shouldn't Deny Separate Registration.

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Full Text of the Document

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....Interpretation of Notification No. 29/2004-CE - The Concessional rate of duty can not be denied on the ground that one of the division out of three is engaged in the manufacture of POY and the application for separate registration cannot be rejected on the ground of revenue consideration - AT....