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    <description>Rebate of duty is granted on specified non-alloy steel ingots, billets and hot re-rolled products exported from India to His Majesty&#039;s Government of Nepal, subject to excise duty having been paid, direct export from a factory or warehouse, compliance with prescribed procedures, and restriction to specified land border checkposts; the rebate equals a percentage of the export price but is capped at the aggregate of Nepal&#039;s Customs and Additional Customs duties on imports from countries other than India.</description>
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