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OBJECTIVES
After studying this unit, you should be able to :
1. Explain the need for procedural formalities of export incentives
2. Describe the process of claiming duty drawback
3. Explain the methods of claiming excise incentives under various schemes of central excise rules
4. Describe various facilities of duty exemption scheme
5. Describe the procedure of exemption under income-tax, sales tax.
IMPORTANCE OF EXPORTS : Look at Table for clear understanding of India's Exports Imports and Trade Balance. The table shows that India's Trade Balance was -2 Crores during 1950-5
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