Duty free exemption for specified Chapter 85 goods conditioned on authorised direct factory to shop supply and strict documentary controls. Exemption from excise duty applies to specified Chapter 85 goods removed from Indian factories for sale, in foreign currency, at arrival-hall duty free shops if the consignee is authorised by the Commissioner of Customs, goods are delivered directly from factory to shop, sold only in foreign currency to arriving passengers, and the detailed procedure in the Appendix (authorisation, bond, Annexure-C removal applications, gate pass, customs examination, stock registers and sale vouchers) is strictly followed; breaches, non-receipt of returns or unexplained shortfalls attract duty demands, forfeiture of security and possible confiscation. The notification was rescinded by Notification No. 18/2013.