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If warehouse-made goods are exported, duty on their waste is remitted if the waste is what?

ASold in the market
BDestroyed or taxed
CRe-imported later
DLeft unaccounted for
Answer & Solution
Correct answer: B. Destroyed or taxed
Section 65(2)(a) proviso remits duty on the waste only if it is destroyed or duty is paid as if imported in that form.
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