.Drawback and other benefits on export goods exported as tourist baggage allowed subject to conditions

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....er benefits on export goods which were procured by foreign buyers during their visit to India by making payment in freely convertible  foreign currency which was deposited in cash with authorised foreign exchange dealers; and where such goods were generally exported as tourist baggage. 2. The issue has been examined in the board and is clarified that so long as there is clear linkage between....