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Re-iteration of Board's instructions- regarding,

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....ctions in respect of the following issues are not effectively implemented by the field formations:- (i) Valuation of Export goods (ii) Valuation of second Hand machinery (iii) drawal of sample for exports (iv) dispensation of examination in case of factory-stuffed export Cargo 2. In this regard, the undersigned is directed to refer to CBEC Circular 33 of 2005 dated 02-08-2005 on Valuation of ....