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Duty exemption schemes enable duty free import of inputs required for export production. An Advance Licence is issued as a duty exemption scheme. A Duty Remission Scheme enables post export replenishment/ remission of duty on inputs used in the export product.
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Duty exemption scheme enables duty free import inputs required for exports production. A duty remission scheme enables post export replenishment or remmission on inputs uesd in the export product. Goods exported under advance authorisation may reimported in the sam eway or substainly same from subject to such conditions
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