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of <h1>New Customs Duty Exemption for Specified Imports in Export Manufacturing; Compliance with Export Policy Required</h1> The notification rescinds Notification No. 13/81-Cus. and introduces a new scheme exempting specified goods imported for manufacturing export goods or for use in 100% Export-Oriented Undertakings from customs duty. The exemption applies under conditions such as compliance with the Export and Import Policy (1997-2002), necessary import licenses, and manufacturing in customs bond. Importers must fulfill export obligations and may clear goods domestically under certain conditions. The notification also covers temporary export for testing or repair, supply between units, and destruction of waste. It excludes aquaculture units and applies to software development units under specific conditions.
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