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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deemed exports: supplies may be notified where goods remain in India and payment is in INR or convertible foreign exchange.</h1> Government may notify certain supplies as deemed exports where goods remain in India, payment is received in Indian rupees or in convertible foreign exchange, and the goods are manufactured in India, on the recommendations of the Council.

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