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    <title>Admissibility of AIR of duty drawback on export goods manufactured from inputs, some of which are non-duty paid</title>
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    <description>Admissibility of All Industry Rate of duty drawback where exported goods use some non-duty-paid or concessional inputs: AIRs are set by weighted average duties and average consumption of imported/indigenous inputs across representative exporters; field formations must not probe use of exempted inputs or deny/reduce AIR on that basis, and a standing order should direct staff to follow the 2005 clarification scrupulously, with difficulties reported to the Board.</description>
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