Special Advance Authorisation Scheme allows duty free fabric imports for apparel exports and All Industry Rate drawback for non fabric inputs. Special Advance Authorisation Scheme allows duty free import of fabrics including interlining for exports under Chapters 61 and 62, issued on SION or fixed norms, limited to fabric inputs, subject to actual user and pre import conditions, non transferable except for permitted job work, and requiring physical incorporation in exports. Exporters receive All Industry Rate Duty Drawback for non fabric inputs with other input value taken as 22% of FOB for value addition purposes; claimants of Central Excise brand rates must follow FTP declaration and value addition rules.