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Amendment of section 11A

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Full Text of the Document

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....ii) in Explanation 1,-- (A) in clause (b), in sub-clause (ii), the words "on due date" shall be omitted; (B) after sub-clause (v), the following sub-clause shall be inserted, namely :- "(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates."; (C) clause (c) shall be omitted; (iv) after sub-section (15), the following sub-section sh....

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