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Insertion of new section 51B.

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....on shall be inserted, namely:- Ledger for duty credit. "51B. (1) The Central Government may, by notification in the Official Gazette, specify the manner in which it shall issue duty credit,- (a)....

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....customs automated system in the form of an electronic duty credit ledger of the person who is the recipient of such duty credit, in such manner as may be prescribed. (3) The duty credit available in....

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Insertion of new section 51B.