Court Grants Tax Exemption for Manufacturing Copper Cladded Glass Epoxy Laminate u/s 10B; Product Qualifies as New Article.

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....Deduction u/s.10B - Manufacturing - Export of Copper Cladded Glass expoxy Laminate (CCGL) - the change or the series of changes brought about by the application of the process explained above, the commodity in the form of CCGL can no longer be regarded as the original commodity but is, instead, recognized as a distinct and new article that is emerged as a result of the process - Benefit of exemption allowed.....