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    <title>Removal of Goods to Foreign Warehouse - Rejected</title>
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    <description>Goods rejected by an overseas buyer and scrapped abroad do not attract central excise duty or sales tax while they remain abroad; re importation invokes customs treatment. Non receipt of export documentation can render excise duty payable with interest. Availment of export incentives may require proportionate refund with interest.</description>
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      <description>Goods rejected by an overseas buyer and scrapped abroad do not attract central excise duty or sales tax while they remain abroad; re importation invokes customs treatment. Non receipt of export documentation can render excise duty payable with interest. Availment of export incentives may require proportionate refund with interest.</description>
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