Waiver of destruction certificate allows self-declaration, CA certificate and indemnity bond in lieu of excise/custom certificate. Waiver permits that where unutilised duty free imported material remains after a shortfall in export obligation, the Authorisation holder may submit a self declaration with a Chartered Accountant's certificate of destruction plus an affidavit cum indemnity bond indemnifying the Government against diversion, or alternatively proof of re export to the same supplier under para 4.43A, in place of a destruction certificate from Central Excise/Customs.