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    <title>Drawback - Non-availment of Modvat certification not necessary for handloom products certified by HEPC</title>
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      <description>HEPC certification on Shipping Bills that goods are made from handloom fabrics must be treated by customs as sufficient evidence that such exports are unconditionally exempt from the Central Excise duty, and no separate certificate of non availment of Modvat is necessary for processing drawback claims.</description>
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