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of <h1>India Exempts Imports Under Special Value Based Advance Licence from Customs Duties Until April 30, 1995.</h1> The Government of India issued Notification No. 104/93-Cus on March 16, 1993, exempting materials imported under the Special Value Based Advance Licence from customs duties. This exemption applies to imports made on or before April 30, 1995, under specific conditions. Importers must provide a Value Based Duty Exemption Entitlement Certificate, execute a bond or legal undertaking, and ensure compliance with export obligations. Imports and exports must occur through designated ports and airports. The materials must be used solely for fulfilling export obligations, without claiming input stage credit or drawbacks. In case of default, interest on duties paid will not exceed the duty amount.
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