EXEMPTION FROM PAYMENT OF DUTY

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Full Text of the Document

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....ction 5A of the Act. The exemption Notifications are issued in respect of certain specified goods or certain categories of assessees or for certain specified purposes. In respect of conditional exemptions, it is imperative that the conditions specified in the relevant Notification are to be strictly adhered to. 4.1 Small scale exemption: The Notification No. 8/2003 CE dated 1-3-2003 as amended p....