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    <title>Clarification: DEPB scrip credit adjustments are not customs duty exemptions or government duty collections.</title>
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    <description>Merely because the conditions provided for adjustment of credit in the DEPB scrips, it cannot be stated that either there was no exemption from payment of customs duty or that the Central Government was levying and collecting customs duty from the importers in form of adjustment of credit in the DEPB scrips - HC</description>
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