Exemption for specified imports permits duty-free inputs for jewellery manufacture for export, subject to authorisation, bonds and compliance. Exemption is granted for specified capital goods, raw materials, components and related inputs imported for use in the manufacture of jewellery for export by an approved hundred per cent export-oriented undertaking, relieving such imports from customs duty and additional duty under the Customs Tariff Act, subject to conditions including authorisation by the Board of Approval, required permits and licences, manufacture in customs bond, a bond securing export and value-addition obligations, maintenance of prescribed accounts, restrictions on movement of manufactured jewellery, limits on allowable gold loss, post-cessation duty liabilities and specified airport-only import/export for non-capital goods.