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    <description>Import of buyer supplied materials should be treated as import with payment of Customs Duty and IGST, avail IGST credit, conduct job work, and document the job work value by issuing commercial/tax invoices and a packing list; the finished goods supplied overseas may be treated as exports either under export under LUT/Bond or by payment of IGST, while a question remains on applicability of customs duty exemption and whether job work is service export or export of goods.</description>
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