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DGFT Foreign Trade Policy Exim Policy (01/04/2003 to 31/08/2004) Para 9.17

9.17

"Drawback, " in relation to any goods manufactured in India and exported, means the rebate of duty chargeable on any imported material or excisable material used in the manufacture of such goods in India. The goods include imported spares, if supplied with capital goods manufactured in India.

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