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Inter-unit transfer

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....aterial is not allowed in normal course. However, where a unit proves that it is not able to utilize the raw material, same can also be allowed to be transferred. 28.2 Inter-unit transfer is allowed without payment of duty. Goods supplied by one unit to another unit are treated as imported goods for the receiving unit in terms of Para 6.13(c) of the FTP. Further the value of goods obtained from a....

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