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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2006) Para 8.3.6

Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund/Exemption from payment of Terminal Excise Duty. 8.3.6

Subject to the procedure laid down in this Handbook, the Customs and Central Excise Duty Drawback Rules, 1995 shall apply mutatis mutandis to deemed exports.

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