Partial exemption from auxiliary duty on imported stainless steel coin blanks limited to conversion, insurance and freight, subject to conditions. Partial exemption is granted on auxiliary customs duty in excess of 45 per cent ad valorem for imported stainless steel coin blanks produced from cold rolled stainless steel strips sent out of India for coin blanking, limited to conversion charges (labour, cost of materials other than the cost of goods sent out, and other coin-blanking charges) and insurance and freight both ways, subject to import within three years and sufficient evidence that the blanks were obtained from the strips sent out.