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    <title>Goods supplied to a person holding duty free import licence - Exemption - Notification No. 82/92-C.E. amended</title>
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    <description>The notification amends the exemption to allow clearance against either an advance release order or a back to back inland letter of credit. The licence holder must produce the original advance release order or original back to back inland letter of credit specifying supplier, quantity, description and value. The proper officer of Central Excise must debit the quantity and value of each item in the presented document before allowing clearance.</description>
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      <description>The notification amends the exemption to allow clearance against either an advance release order or a back to back inland letter of credit. The licence holder must produce the original advance release order or original back to back inland letter of credit specifying supplier, quantity, description and value. The proper officer of Central Excise must debit the quantity and value of each item in the presented document before allowing clearance.</description>
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