Exemption for fabrics under Special Advance Authorization enables duty free import for export linked garment manufacture, subject to compliance. Exemption applies to fabrics (including interlining) imported against a valid Special Advance Authorization under para 4.04A, exempting specified customs and ancillary duties subject to conditions: production of the authorisation at clearance; authorisation limited to fabrics with importer/supporting manufacturer details and export specifications; conformity of imports to authorisation and para 4.12; execution of a bond with security to pay duty with interest if conditions breach; imports/exports via specified ports/SEZs; pre import SION or equivalent compliance; discharge and evidence of export obligation for garments under Chapter 61 or 62 within authorised periods; non transferability except permitted job work; and re export of defective fabrics within prescribed timelines.