Customs exemption procedure for aircraft MRO: DGCA approved units may import parts and equipment subject to certification, accounts and bond. Replaces Condition No. 73 to permit DGCA approved maintenance, repair and overhaul units to import parts, testing equipment, tools and tool kits subject to DGCA certified documentation, maintenance and periodic submission of import/use/consumption accounts to the Commissioner of Customs, and execution of a bond to secure duty on items not proven to have been used, installed or consumed for the stated purposes within the prescribed period or any authorized extension.