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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Merchant Exporters of Cotton Madeups Now Eligible for Rebates: CBEC Amends Circular Requirements for Export Documentation.</h1> Merchant exporters of cotton madeups faced issues in obtaining rebates for duties paid at the input stage due to restrictions outlined in a previous circular. The Cotton Textile Export Promotion Council highlighted these challenges, as rebates were initially only available to manufacturers exporting in their own name. Upon review, the Central Board of Excise & Customs decided that rebates would also be available to merchant exporters if the goods are directly cleared from the manufacturer's factory, and the merchant exporter's name appears on the export documents. This decision modifies the earlier circular to accommodate merchant exporters under specified conditions.