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Export of sports goods?

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(Querist)
11 September 2015 Is export duty payable on export of sports goods by a trader? Is excise duty paid on the same by a manufacturer available as refund to a trader on export of the same ?
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Rajesh Kumar

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Rajesh Kumar (Expert)
11 September 2015 There is no export duty on export of sports goods. Excise duty paid by the manufacturer can be refunded (or duty free clearance can be made) if you follow ARE-1 procedure under Rule 18 of the Central Excise Rules.
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