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    <title>Any notification regarding Re-exports</title>
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    <description>Duty drawback is available where imported goods are re-exported for repair and return, and the refund covers both customs duties and the integrated tax and compensation cess paid on the imported goods; the Re-export Rules, 1995 were amended to expand the definition of drawback to include refund of duty, tax or cess and administrative guidance in the Customs Manual and relevant circulars and notification explain the procedural and substantive claim mechanics.</description>
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