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    <description>Supply treated as a deemed export under the FTP allows the indigenous supplier to claim either a refund of terminal excise duty paid or deemed export drawback. The former para 8.4.1 has been deleted and its contents moved into the table at para 8.4. TED relief applies beyond capital goods: supplies under ICB receive TED exemption, while supplies not under ICB are eligible for TED refund.</description>
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      <description>Supply treated as a deemed export under the FTP allows the indigenous supplier to claim either a refund of terminal excise duty paid or deemed export drawback. The former para 8.4.1 has been deleted and its contents moved into the table at para 8.4. TED relief applies beyond capital goods: supplies under ICB receive TED exemption, while supplies not under ICB are eligible for TED refund.</description>
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