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    <title>Definitions</title>
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    <description>The customs drawback definitions explain drawback as rebate of duty on imported or excisable materials used in goods manufactured in India and exported, excluding integrated tax and compensation cess where applicable. They also define excisable material, imported material, export, manufacture, and tax invoice for the purposes of the drawback rules, including exports to special economic zones and loading of stores for foreign-bound vessels or aircraft.</description>
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