Rule 6(3): Pay 10% on Exempted Goods When Using Common Inputs for Both Dutiable and Exempted Goods.

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....Goods fully exempted as per N/N 5/2006-CE dated 01.03.2006 unconditionally - As per Rule 6(3), when any common inputs are used in the manufacture of dutiable and exempted goods then it is required to pay an amount equivalent to 10% on the value of exempted goods - AT....