Importers of Power Tillers Eligible for 2.5% Concessional Customs Duty; No Distinction from Rotary Tillers.

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Full Text of the Document

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....Rate of customs duty on import of power tillers - Concessional rate of 2.5% - The contention that power tillers are different from rotary tillers are based on erroneous premises and thus unsustainable. Power Tillers imported by the importers herein are therefore entitled to the benefit of concessional rate of basic customs duty of 2.5% - AT....