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Cotton Waste from 100% EOU Exempt from Duty for DTA Sales Under Notification No. 23/2003-C.E., No Conditions Apply.

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....100% EOU - cotton waste cleared to DTA sales - cotton waste is exempted under N/N. 23/2003-C.E. without any condition. Even if the respondents have no permission for DTA sales in terms of Exim Policy, such waste cannot be subjected to any duty - AT....

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