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Customs Notification Effective Date Dispute: Duty Increase Not Applicable from Notification Date.

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Full Text of the Document

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....Effective date of N/N. 46/2015-Cus dated 17.09.2015 - whether effective from the date of notification i.e. 17.09.2015 or the date when it was offered for sale i.e. 21.09.2015? - the notification is effective from 21.09.2015 therefore, the appellant are not required to pay 5% increase in duty. - AT....

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