PARA 4.1.13
NO CHANGE
PARA 4.1.13
In the case of an Advance Licence, the drawback shall be
available in respect of any of the duty paid materials, whether imported or
indigenous, used in the goods exported, as per the drawback rate fixed by
Ministry of Finance (Directorate of Drawback). The Drawback shall however be
restricted to the duty paid materials as mentioned in the licence.
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