Concessional Duty Rate Applies to Imported Goods Re-Exported Unchanged; May Exempt from Import Duties Under Specific Conditions.

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....Concessional rate of duty - Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods - It may be reasonable that if the goods on importation are re-exported, as such then they should be treated as if were never imported. - AT....