Imported materials compliance: payment of additional customs duty permits clearance and CENVAT credit after export obligation discharge. Imported materials used after discharge of export obligation must be used to manufacture dutiable goods in the importer's or supporting manufacturer's factory with certification by the jurisdictional Central Excise Officer. If authorisations are transferred or materials transferred with Regional Authority permission, the importer must pay additional customs duty with interest; payment of that duty in lieu of a bond permits clearance and allows the duty to be claimed as CENVAT Credit. Export obligations must be discharged by exporting specified resultant products within the authorised period, with special provision for Advance Intermediate authorisations. 'Dutiable goods' is defined as excisable goods not exempt or subject to a nil rate.