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Notification No. 06/2006-C.E. Applies Only to Imported Goods, Not Domestic Supplies Under International Competitive Bidding.
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....Supplies against the international competitive bidding - Benefit of N/N. 06/2006-C.E. - the said condition is required to be fulfilled only in case goods are imported, therefore the said condition cannot be mutatis mutandis applied in case of goods indigenously supplied.....
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TaxTMI