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Re-export or clearance of unutilised or defective goods

Rule 7 - Customs - Rule 7 - 7. .- (1) The manufacturer who has availed benefit of an exemption notification, obtaining the benefit under these rules may re-export the unutilised or defective imported goods, with the permission of the jurisdictional Deputy Commissioner of Central Excise or, as the case may be, Assistant Commissioner of Central Excise within 1[six] months from the date of import: Provided that the value of such goods for re-export shall not be less than the value of the said goods .....

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