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Textile Machine Duty Exemption Not Retroactive; No Refunds for Past Customs Duties in Textile & Chemical Sectors.
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....Exemption for Customs duty - import of textile machines - The inclusion of the import items namely, ‘textile’ and ‘chemical sectors’, if construed to be operative retrospectively, then the same would entail refund of all customs duties already levied under the ten per cent customs duty regime. Such a consequence was never the intendment of the amendment.....