Eligibility for Concessional Duty on Waste Steam Hinges on Indian-Made Raw Materials, Industry Definition Key.

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Full Text of the Document

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....Eligibility of exemption - waste steam and low boiling component to concessional rate of duty - the products should have been manufactured wholly out of raw material produced or manufactured in India. - the meaning to the expression 'raw material' has to be given in the ordinary well accepted connotation in common parlance of those who deal with the matter - AT....