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Which job-work items escape the deemed supply time limits?

ARaw cotton and fine yarn
BSpare parts and fuel oil
CMoulds, dies and jigs or tools
DBulk packing materials
Answer & Solution
Correct answer: C. Moulds, dies and jigs or tools
Section 19(7) says the deeming provisions do not apply to moulds and dies, jigs and fixtures, or tools.
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