Import authorisation conditions: post-obligation imports require duty payment for clearance without bond and permit CENVAT credit.

A new condition mandates that when imports occur after full discharge of export obligations and rebate or CENVAT benefits have been claimed, imported materials must be used to manufacture dutiable goods in the importer's or supporting manufacturer's factory with certification by the jurisdictional Central Excise Officer; transferred or transferred-with-permission imports attract payment of additional customs duty with interest except for specified prior authorisations. Payment of the additional duty allows clearance without a bond and the duty paid is eligible for CENVAT credit. The export-obligation clause and the definition of "dutiable goods" are also amended.

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