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    <description>EOU DTA disposals of finished goods, rejects, waste or scrap require reversal of customs duty exemptions availed on inputs unless the disposal falls within prevailing SION norms or norms fixed by the Norms Committee; FTP 2015-20 para 6.08(a)(v) ties the duty reversal to SION or approved norms, and Customs Notification 59/2017 and related DGFT/IGCRD provisions govern application of Notification 52/2003 and repayment obligations.</description>
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