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<h1>Tariff Rate Quota conditions restrict duty and cess benefit to unused quota subject to documentation and procedure compliance.</h1> Amendment replaces Annexure conditions of G.S.R. 356(E) to restrict duty and cess benefit under a Tariff Rate Quota (TRQ) to the unutilised quota for Financial Year 2022-23. Eligibility requires production of a valid TRQ authorisation to Customs, bill of lading dated on or before 31st March, 2023, allotment in accordance with the Handbook of Procedures, and TRQ authorisation containing importer details, IEC code, customs notification or tariff item, quantity and validity.