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Customs Duty Exemption: Dismantling and Converting CPTs Not Considered Manufacturing for Exemption Eligibility.

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....Benefit of exemption from Customs duty - Import of goods - Process amounting to manufacture or not - CPTs have been dismantled completely and converted into new CPTs - Repair activity though may be given any shape or form including complete dismantling, will not amount to manufacture.....

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Customs Duty Exemption: Dismantling and Converting CPTs Not Considered Manufacturing for Exemption Eligibility.