Input duty rebate allowed to merchant exporters when goods are cleared from the manufacturer's factory with AR-5 naming the exporter. Merchant exporters of cotton madeups may claim the input duty rebate where export goods are cleared directly from the manufacturer's factory and the export AR form also names the merchant exporter, subject to fulfillment of other prescribed conditions; the Board has modified its earlier circular to reflect that the controlling rule and notification do not restrict rebate entitlement solely to manufacturer-exporters.