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    <description>File a shipping bill marked FOC when sending goods abroad for trials; such movements are not treated as exports under GST since they are not supplies. Secure a GR waiver from the authorised dealer and obtain bank endorsement of the FOC invoice. On return after testing, claim zero duty on re import under the applicable customs re import exemption. Consider using an ATA Carnet for temporary admission to streamline re import formalities.</description>
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