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    <description>Revision of the All Industry Rates of Duty Drawback recalibrates rates using input prices, SIONs, import shares, applicable duties and duty incidence on fuel and service tax; it introduces new tariff items, adjusts rates and caps across multiple sectors (notably textiles, leather, base metals, chemicals and plastics), removes caps for low-rate chemicals and omits excise on certain plastics in the CENVAT chain, and prescribes administrative measures for prompt crediting, dedicated cells for retrospective supplementary claims and escalation procedures for unresolved grievances.</description>
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