Prohibition and regulation of drawback in certain cases

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..... 1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed - (a) ----- (b) in respect of any goods the market-price of which is less than the amount of drawback due the .....

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..... ack shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification. - - statute, statutory provisions legislatio .....

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