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High Court Confirms Exemption for Bakery Shortening Import from Sri Lanka Under Pre-Withdrawal Date Letter of Credit.
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....Import of Bakery Shortening from Sri Lanka - import prior to withdrawal of exemption - it is reflected that much before 2.6.2006, the goods have been imported under letter of credit prior to the aforesaid date and thus the tribunal had rightly allowed the relief to the assessee - HC....