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    <title>CST &amp; advance licence</title>
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    <description>Whether an exporter not registered under central excise because the finished product attracts nil duty can claim both a FORM H waiver of Central Sales Tax on inputs and DGFT advance licence/DEEC benefits (including waiver or credit of additional import duty) for the same export-import transaction, and whether absence of central excise registration affects entitlement to these combined reliefs.</description>
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