Customs duty exemption for specified imports by hundred percent export oriented units subject to bond, licence and export obligations. Exemption from customs duty is granted for specified goods imported into India for manufacture, production, packaging or job work connected with export by hundred per cent Export Oriented Units approved by the designated Board, subject to compliance with the Export and Import Policy, possession of import licence, manufacture in customs bond, execution of a bond securing export obligations, and meeting export percentage and period requirements fixed by the Board; customs authorities may permit debonding on payment of duty, temporary outward removals, inter-unit transfers, re-export, partial in-bond manufacture and duty-free destruction of scrap under prescribed conditions.