Duty cap on imported hot-rolled stainless steel coils permits conditional exemption subject to use, bond and certification requirements. Imports of hot-rolled stainless steel coils under Heading 72.19 for cold rolling and manufacture of stainless steel plates, sheets or strips of thickness 1 mm or more are exempted from that portion of customs duty exceeding a 40% ad valorem basic duty, provided the importer undertakes to use the coils for the stated manufacture, executes a bond to pay any duty differential for unproven usage, and produces within six months (or extended period) a certificate from the Assistant Collector of Central Excise confirming use and clearance of finished products at the prescribed thickness.