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    <description>Manufacturers of PCB assemblies/export CKD kits should choose among EPCG licence fulfilment, DEPB where eligible, or duty drawback to maximise export incentives; exports are VAT exempt, excise duty paid on exported goods may be rebated, and service tax on input services used in exports can be recovered through refund procedures, subject to compliance with Customs, Central Excise and Service Tax requirements.</description>
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