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Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under Rule 18 ibid same was mandatory and not directory - As such H-Form is not a valid document as proof of export - CGOVT

Central Excise - Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under Rule 18 ibid, sam .....

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