2 column (4), the rate of 3% shall be applicable only for such goods which are chargeable to 3% duty under the First Schedule to Customs Act, 1969.
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Mechanization of agriculture is an essential input to the modern agriculture. It enhances productivity, besides reducing human drudgery and cost
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2 (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools
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