Duty free pre import of fabrics under Special Advance Authorization enables claiming alternative AIRs of duty drawback on exported garments. Special Advance Authorization allows duty free pre import of fabrics for incorporation into exports and permits exporters to claim All Industry Rates of Duty Drawback with the DGFT fixing the value of other inputs for value addition norms, while preserving the alternative to claim Brand Rate under Rule 7 where input values are on actuals; customs notifications exempt the fabrics, prescribe modified AIR suffixes based on Cenvat usage, and require a shipping bill identifier for provisional drawback processing.