Imported Agricultural Machinery Parts Eligible for 2.5% Duty; Assemble On-Site for Laser Land Leveling Machines.

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....Benefit of exemption on import of parts agricultural machinery - The parts and components as have been imported by the appellants since do not require any activity which can be called as manufacture, but when cabled at the site they can be used as a laser land levelling, an agricultural machine, the product qualifies for concessional rate of duty @2.5%....