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    <title>Custom duty charged by SEZ units</title>
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    <description>Duty drawback for goods bought from an SEZ and exported by the purchaser requires either drawing the claim on the shipping bill (with bank particulars) or filing a post-shipment application with the jurisdictional Customs office, supported by the SEZ invoice, a disclaimer/no-objection from the SEZ seller, and an authorized officer&#039;s certificate that the SEZ unit has not claimed any rebate; Customs may require additional documents.</description>
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