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    <title>Export to bhutan</title>
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    <description>Export to Bhutan can be made duty-free by utilizing export under bond applicable to manufacturer-exporters and merchant-exporters. If payment is received in Indian currency, capital goods may be exported from the factory without payment of duty provided the exporter furnishes a prescribed bond to the authorised Central Excise officer and a bank certificate of remittance showing full payment; on verification of export and the remittance certificate the bond-accepting authority discharges the exporter from the bond liabilities.</description>
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