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DGFT Foreign Trade Policy Exim Policy (01/04/2003 to 31/08/2004) PARA 4.2.6

4.2.6

The exporter shall be entitled for drawback benefits in respect of any of the duty paid materials, whether imported or indigenous, used in the export product as per the drawback rate fixed by Directorate of Drawback (Ministry of Finance). The drawback shall however be restricted to the duty paid materials not covered under SION.

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