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Court Examines Duty on Non-Alloy Steel: Are Imported Sheets Prime or Defective? Key Decision on Customs Duties.
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....Goods whether seconds/ defective or not - Import of Non-alloy Hot-rolled Cut Steel Sheets - ‘nil' basic customs duty - It does not appeal to common sense or logic that any prudent man would pay the price of prime metal for procuring seconds/defective material - AT....