Duty exemption for excisable goods from export or free trade units cleared under duty free import licences with conditions. All excisable goods produced in a 100% Export Oriented Undertaking or a Free Trade Zone and cleared to a duty free import licence holder against an advance release order are exempt from excise duty under section 3, subject to the licence holder producing the original advance release order specifying quantity, description and value; the proper officer debiting the quantity and value in the advance release order before clearance; and the manufacturer complying with rules 156A and 156B as modified by rule 173N of the Central Excise Rules, 1944.