Duty exemption for inputs sent to job workers allows return and clearance without duty subject to procedural declarations. Duty exemption allows SSI units to send inputs or semi finished goods to job workers for processing and receive them back without payment of duty, provided the SSI unit meets eligibility conditions. The SSI must file two declarations with the Assistant/Deputy Commissioners-one in its own division confirming use in manufacture of exempt products and one in the job worker's divisional jurisdiction confirming post work use in exempt manufacture. Job workers must maintain prescribed records and follow the notified procedure.