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    <description>Importer of packing materials for re exported beverages may pursue Duty Drawback, concessional import under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, or relief under specific customs notifications; Advance Licence is not applicable for packing material. Security such as a bond, Letter of Undertaking or bank guarantee may be required where concessional treatment is allowed; alternatively, pay duty and claim rebate with drawback. Consult the jurisdictional assistant commissioner for procedural requirements.</description>
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