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    <title>PROCURING TRADING GOODS FOR EXPORT</title>
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    <description>Procurement of trading goods without payment of central excise duty is allowed where goods are removed for export under the prescribed export-notification and associated procedural rule; such duty-free goods must be moved in accordance with movement provisions and cannot be returned to the purchaser&#039;s warehouse, being removable only to the manufacturer&#039;s premises for onward export.</description>
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