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    <title>DTA sale in case of Gems and Jewellery units</title>
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    <description>DTA sale entitlement is limited by caps measured against prior-year FOB exports and, for most units, requires fulfilment of positive NFE. General units (excluding gems and jewellery and instant tea) have a higher FOB-based cap subject to positive NFE. Gems &amp; Jewellery units face a substantially lower FOB-based cap. Instant tea units are permitted a specific intermediate FOB-based allowance for tea sold in bags or bulk.</description>
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      <description>DTA sale entitlement is limited by caps measured against prior-year FOB exports and, for most units, requires fulfilment of positive NFE. General units (excluding gems and jewellery and instant tea) have a higher FOB-based cap subject to positive NFE. Gems &amp; Jewellery units face a substantially lower FOB-based cap. Instant tea units are permitted a specific intermediate FOB-based allowance for tea sold in bags or bulk.</description>
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