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Rebate of duty

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....imitations, if any, and fulfilment of such procedure, as may be specified in the notification. ^2[****] ^3[Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel, other than those exported by Public Sector Oil Companies to ^4[Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius].] Explanation....

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