Section 74 - Deals with duty drawback on re-export of duty paid goods.

Imported goods may have to be re-exported for various reasons like the imported goods are not found as per specifications or requirements of the order given.

Various machinery items importe...

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Section 75 - deals with duty drawback on imported goods used in the manufacture of export goods.

Section 75 : Duty Drawback rebates Customs and Central Excise duties chargeable on any imported materials or excisable materials used in the manufacture of goods exported.

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