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....ods) Rules, 2023<br>13. Exceptions.- These rules shall not be applied to, - (a) imports not involving duty; (b) goods for which tariff value has been fixed by the Board in terms of s....

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.... buyer and seller are related and an investigation on relationship has already been contemplated or finalized; (f) Project imports; (g) imports by Government, Public Sector Undertaki....

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