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    <description>The amendment to rule 6 permits a manufacturer to return defective, damaged, unsuitable or surplus subject goods to the original supplier; such returned goods must be added to the non-duty-paid stock of the manufacturer of the subject goods. It also expands the Explanation to cover transit loss or damage both from the place of procurement to the manufacturer&#039;s premises and from the manufacturer&#039;s premises to the place of procurement.</description>
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