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    <title>Human Hair/Wigs</title>
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    <description>Human hair and wigs sold locally are taxable under the Delhi VAT regime as unclassified goods. Exports of wigs are VAT/CST exempt and not dutiable under the applicable Customs tariff classification, but exporters must verify export policy status. To claim export benefits at assessment, exporters must produce certified export invoice with packing list, shipping bill (export promotion copy), non-negotiable bill of lading copy, and bank realisation certificate to the VAT authorities.</description>
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      <description>Human hair and wigs sold locally are taxable under the Delhi VAT regime as unclassified goods. Exports of wigs are VAT/CST exempt and not dutiable under the applicable Customs tariff classification, but exporters must verify export policy status. To claim export benefits at assessment, exporters must produce certified export invoice with packing list, shipping bill (export promotion copy), non-negotiable bill of lading copy, and bank realisation certificate to the VAT authorities.</description>
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