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    <description>Whether a Bank Guarantee is required for temporary removal of goods by an SEZ unit to the DTA for job work is questioned because prior-year turnover was below the exemption threshold while current-year turnover exceeds it; the unit requests notifications or circulars clarifying whether the bank guarantee condition is assessed by reference to turnover or completion of the required operational period and seeks authoritative guidance to satisfy management and a customs officer.</description>
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