Advance Authorisation exemption: imported materials cleared duty free subject to authorisation, bonds and fulfillment of export obligation. The notification exempts imports made under an Advance Authorisation from customs duty and specified additional duties subject to conditions: production of the authorisation at clearance, conformity of materials with authorisation limits, port/zone restrictions, bonds and security where export obligation is not yet discharged, and bonds or tax payment and certification requirements where rebate, CENVAT or input tax credit facilities have been availed.