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Provisions expressly mentioned in the judgment/order text.
The public notice issued by the Commissioner of Customs, Chennai addresses queries on drawback applicability and aims to reduce physical interface. It highlights that drawback rates do not apply to exports from Export Oriented Units or units in Free Trade Zones/SEZs. To streamline the process, exporters must upload a self-declaration certifying goods were not from these units. This eliminates the need for manual queries and physical visits. The notice responds to concerns raised by the Chennai Custom Brokers' Association and emphasizes the importance of compliance with trade policies.
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