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    <title>CUSTOMS AND CENTRAL EXCISE DRAWBACK – PART I</title>
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    <description>Drawback under the 2017 Rules is a rebate of customs or excise duty on imported or excisable materials used in exported goods, with amounts or rates determined by the Central Government based on average inputs, duties paid, waste and packing; allowances reduce where only partial duty was paid or where duty was rebated, refunded or credited, and exclusions apply for goods taken into use after manufacture and specified jute products. Provisional payments against bonds are permitted, final determinations adjust provisional sums, and authorised officers may inspect premises and require documents to verify claims.</description>
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