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    <description>Central Government determines rates of duty drawback as specified in the annexed Schedule, with rates expressed ad valorem or per unit and caps, applicable subject to classification aligned to the Customs Tariff First Schedule, procedural compliance under the Drawback Rules, distinctions for Cenvat availed or not, exclusions for goods from warehouses, duty free schemes, EOUs and SEZs, inclusions for packing, composite article treatment by net content, and provision for individual fixation where goods are not covered.</description>
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