Insertion of new section 51B.

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Full Text of the Document

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....sion of any duty or tax or levy, chargeable on any material used in the manufacture or processing of goods or for carrying out any operation on such goods in India that are exported; or (b) in lieu of such other financial benefit subject to such conditions and restrictions as may be specified therein. (2) The duty credit issued under sub-section (1) shall be maintained in the customs automated....