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Appellant Exempt from Countervailing Duty on Pre-Packaged Glues Under 10g Due to Rule 26, Legal Metrology Rules 2011.

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....Exemption from levy of CVD on MRP basis - The glues are pre-packaged and are sold by weight which is clearly indicated on the packages. Since the net weight is less than 10g, the appellant is exempted from declaring the RSP on the packages under Rule 26 of the Legal Metrology Rules, 2011 - AT....