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    <title>Eligibility of refund of Additional duty 4%</title>
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    <description>Refund under the notification is confined to goods imported for subsequent sale as such; it does not extend to goods that are consumed or incorporated in the manufacture of other products. A technical attempt to claim refund may be made, but substantively a manufacturer using imports as inputs is generally not eligible.</description>
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      <description>Refund under the notification is confined to goods imported for subsequent sale as such; it does not extend to goods that are consumed or incorporated in the manufacture of other products. A technical attempt to claim refund may be made, but substantively a manufacturer using imports as inputs is generally not eligible.</description>
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