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    <title>Rebate of duty</title>
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    <description>Rebate of duty may be granted by notification on exported excisable goods or on materials used in their manufacture or processing, subject to specified conditions, limitations and procedure. The rule excludes motor spirit, high-speed diesel oil and aviation turbine fuel, except certain exports by Public Sector Oil Companies. Export includes taking goods out of India and shipment as provisions or stores for use on board a ship or foreign-going aircraft.</description>
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      <description>Rebate of duty may be granted by notification on exported excisable goods or on materials used in their manufacture or processing, subject to specified conditions, limitations and procedure. The rule excludes motor spirit, high-speed diesel oil and aviation turbine fuel, except certain exports by Public Sector Oil Companies. Export includes taking goods out of India and shipment as provisions or stores for use on board a ship or foreign-going aircraft.</description>
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