Limitations on admissibility of Duty Drawback

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Full Text of the Document

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....50/- (Section 76,ibid.), (ii) In respect of any goods the market price is less than the amount of drawback due thereon (Section 76 ibid.), (iii) Where value of export goods is less than the value of imported material used in their manufacture. In this regard, if necessary, certain minimum value addition over the value of imported materials can also be prescribed by the Government (Section 75 i....