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Appellate Committee's Order Overturned for Ignoring Handbook Provision on Export Obligation Extension After Amalgamation.

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....Advance Authorisation Scheme - fulfillment of export obligation after amalgamation - The Appellate Committee has failed to take into consideration the fact that there is a provision in the Handbook of Procedures for extension of export obligation period. - order set aside.....

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Appellate Committee's Order Overturned for Ignoring Handbook Provision on Export Obligation Extension After Amalgamation.