Customs exemption rates limit duty on specified imported inputs to prescribed effective rates for manufacture of listed finished goods. Notification exempts specified imported inputs under listed tariff headings by limiting customs duty to prescribed effective rates for manufacture of identified finished goods, notably telecommunication-grade optical fibres, optical fibre cables and FRP products. The exemption requires an importer's undertaking that the goods be used for the stated manufacture, maintenance of accounts at the place of manufacture as prescribed by the Assistant Collector of Customs, production of a certified account extract within three months (or extended period), and payment on demand of the duty difference if conditions are not met.