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    <title>Drawback and Central Excise Rules 2002</title>
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    <description>Procurement of packing material under Notification No. 43/2001 CE(NT) allows duty-free acquisition for export; because such inputs do not bear central excise duty, the export drawback scheme-which offsets input duty-is inapplicable, and the notification explicitly precludes claiming drawback for inputs obtained duty-free.</description>
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