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of HC held that unlocking mobile phones before export does not constitute 'taking into use' under Duty Drawback Rules, thereby preserving exporters' entitlement to duty drawback benefits. The court invalidated administrative clarifications attempting to restrict duty drawback claims, emphasizing that mere configuration of mobile phones for international markets does not disqualify export incentives. The ruling affirms that mobile phones' potential for multiple uses means unlocking does not equate to substantive 'use' that would preclude drawback claims. The judgment protects export incentives and supports India's mobile manufacturing ecosystem by maintaining a liberal interpretation of regulatory provisions.
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