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    <description>The notification permits trading units in existence before the cut-off with valid permission to bring in goods listed in the First Schedule to the Central Excise Tariff Act for trading, while imposing specific prohibitions: no sale or sample removal in the domestic tariff area; no export via merchant exporters or other exporters; no transfer to other export oriented undertakings or units in Electronic Hardware Technology Park, Software Technology Park or special economic zones; and no removal outside bonded premises for jobwork. It also defines &quot;merchant exporter&quot; as a person engaged in trading activity and exporting goods.</description>
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