Customs exemption for imported materials used to manufacture capital goods for fertilizer plants, subject to licence, bond and use conditions. Exemption from customs duty and additional duty is granted for materials imported to manufacture capital goods for supply to fertilizer plants under international competitive bidding, conditioned on production of an endorsed import licence or release order, execution of a bond as specified by the licensing authority, a clearance declaration to pay duties if conditions are unmet, evidence to discharge customs and licence obligations, exclusive utilisation for the specified manufacture and supply, and restrictions on transferability except where licence obligations are discharged and bond redeemed and input-stage credit has not been availed.