Advance Authorisation conditions: new chartered accountant certificate must confirm use of goods in taxable manufacture when input tax credit was availed. Where exports were made after availing input tax credit on inputs used in manufacture of such exports, goods supplied must be used in manufacture and supply of taxable goods (other than nil rated or fully exempt goods) and a chartered accountant's certificate to that effect must be submitted to the Commissioner of State Tax or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also omits the words 'on pre-import basis' from the Explanation.