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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Advance Authorisation exemption for imports used to manufacture otherwise prohibited exports, subject to specified compliance and export obligation.</h1> The notification provides a duty exemption for materials imported under an Advance Authorisation for manufacture of goods otherwise prohibited for export, conditional on production of the authorisation at clearance, conformity of imported materials to authorised description, adherence to notified SION or fixed norms, execution of a bond securing payment of duties if conditions fail, movement through specified EDI-enabled ports/ICDs/LCSs, fulfillment of the export obligation by exporting the India-manufactured resultant product within the prescribed period, non-transferability and actual user restriction, and re-export provisions for defective materials.

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