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of <h1>Customs duty exemption extended to materials imported under Quantity-Based Advance Licences for leather and garment exports</h1> The circular addresses exemption from additional customs duty on materials imported under Quantity-Based Advance Licences for leather and readymade garment exports. Following representations received, the government issued Notification No. 149/95-Customs dated September 19, 1995, permitting exemption from both basic and additional customs duty on materials imported for manufacturing leather garments and readymade garments including knitwear. The exemption applies only to Value-Based Advance Licences issued for applications made on or after September 19, 1995. Imported materials are subject to Actual User Condition and cannot be traded or transferred. Export obligations must be discharged by exporting products specified in Part E of the DEEC. The circular provides detailed implementation guidelines including record maintenance requirements, valuation procedures, port specifications, and monitoring of Central Excise Rule compliance. Customs commissioners are instructed to issue appropriate guidance to ensure proper administration of the revised scheme.
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