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    <title>MATERIAL SUPPLY FOR TESTING purpose</title>
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    <description>Excise duty applies to samples cleared for testing sent to domestic laboratories on behalf of a foreign buyer; service tax liability is not concluded without further detail. Export assessable value and export documents must include testing and other charges, the purchase order should state the final price is inclusive of those charges, and the BRC should be a single consolidated amount reflecting the declared transaction value.</description>
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