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Export without payment of duty

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Full Text of the Document

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....    (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved....

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Full Text of the Document

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....bsp; the case may be].          (3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as ....