Power to require submission of information and documents.
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....bmission of information and documents.- For the purpose of - (a) determining the class or description of materials or components used in the production or manufacture of goods or for deter....
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....onsidered by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, to be relevant or useful, any officer of the Central Government specially authorised in this behalf b....
TaxTMI