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    <description>The Central Government determines revised rates of duty drawback for exports, prescribing ad valorem percentages and per unit caps in a Schedule aligned to the Customs Tariff at the four digit level. Rates include packing unless otherwise stated, require compliance with procedural rules for claiming drawback, and permit composite article allocation by constituent net content on self declaration subject to verification. Exclusions include goods made in specified bonded or export oriented regimes and exports under certain duty free authorisations; project export valuation and provisional drawback calculation rules are specified.</description>
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