Amendment of Section 280ZC

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Full Text of the Document

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.... doubts it is hereby declared that the expression "sale proceeds" in this sub-section does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962). Explanation 2 : For the purposes of this sub-section, a person who exports any goods or merchandise in respect of which the decla....