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    <title>EXPORTS TO NEPAL</title>
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    <description>Export consignments handed over to a buyer&#039;s nominated carrier at the exporter&#039;s Delhi premises must follow the general export procedure and relevant Notifications under Rules 18 and 19 of the Central Excise Rules, 2002; exporters should document contractual delivery terms and obtain buyer acknowledgement at the point of handover to discharge obligation to deliver at the land customs station and consult the CBE &amp; C Manual for duty and rebate mechanics.</description>
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