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    <title>Exemption to specified goods exported from India and re-imported after being subjected to specified processes</title>
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    <description>Exemption applies to goods exported from India after a manufacturing process in India and re imported following specified external processing (coating, electroplating, polishing), relieving from customs duty and integrated tax to the extent the chargeable duty exceeds the duty calculated by treating value as the fair cost of those processes and insurance and freight both ways, subject to verification of identity, a one year re import period (subject to extension), no prior drawback or rebate claims or export under bond without duty, and no change of ownership.</description>
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      <description>Exemption applies to goods exported from India after a manufacturing process in India and re imported following specified external processing (coating, electroplating, polishing), relieving from customs duty and integrated tax to the extent the chargeable duty exceeds the duty calculated by treating value as the fair cost of those processes and insurance and freight both ways, subject to verification of identity, a one year re import period (subject to extension), no prior drawback or rebate claims or export under bond without duty, and no change of ownership.</description>
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