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    <title>Issue and return of imported goods to/from the manufacturing process or other operations</title>
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    <description>Regulation 12 empowers the Assistant Commissioner of Customs or Deputy Commissioner of Customs to prescribe the manner in which imported goods are issued from a warehouse for manufacturing or other operations and to direct how unused items are returned to stock, and requires that applications for issue and vouchers for return be in the proper form.</description>
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