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    <title>Excise Duty Rebate.</title>
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    <description>Exports to Nepal must follow the rebate procedure specified in Notification No. 20/2004-CE(NT) via designated Land Customs Stations; merchant exporters may submit a CT 1 to the manufacturer to enable rebate and clearance. DEPB has been withdrawn, though other exemption schemes and drawback claims may be available, and amendments to the Indo Nepal treaty mean Nepal no longer receives special excise treatment and exports are treated akin to exports to other countries.</description>
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