Rule 21 CER: Duty Remission Allowed for EOUs on Assets Lost in Uncontrollable Accidents Like Fire.

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Full Text of the Document

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....100% EOU - Remission of duty - applicability of Rule 21 of CER on plant and machinery and raw materials which were lost and damaged in fire - if the raw materials/capital goods were destroyed due to accidents which are beyond the control of the assesse, remission is required to be granted. - AT....