Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in...

Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The process of testing/re-packing etc. definitely amounts to processing of the goods. - refund allowed - CGOVT .....

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