Conditions and restrictions for conversion of export entry
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....conditions and restrictions, namely: - (a) fulfilment of all conditions of the instrument based scheme to which conversion is being sought; (b) the exporter has not availed or has reversed the availed benefit of the instrument based scheme from which conversion is being sought or reversed the amount of drawback or any other benefit, in case drawback or such scheme is not admissib....
TaxTMI