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Remission of custom-duty, central excise duty and sales tax to a licensee of a manufacturing bond or a common bonded warehouse

Subject to the satisfaction of the Collector, the customs-duty, central excise duty and sales tax, if any, may be remitted in full or in part, as the case may be in the following cases, namely: (a) when the goods are damaged or destroyed by unavoidable circumstances or for causes beyond the control of the licensee; or (b) when the wastage o...

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