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    <title>Levy of Additional Customs Duty on imported goods sent back abroad for repair and get back (re-import) after repairing</title>
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    <description>Re-imported goods returned after repair are treated as imports for duty purposes; the statutory definition of import includes re-imports and requires duties on re-importation to be the same as would apply on first-time importation, thereby attracting countervailing duty even where no domestic exciseable manufacturing occurred.</description>
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      <description>Re-imported goods returned after repair are treated as imports for duty purposes; the statutory definition of import includes re-imports and requires duties on re-importation to be the same as would apply on first-time importation, thereby attracting countervailing duty even where no domestic exciseable manufacturing occurred.</description>
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