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<h1>Goods for Export Under Import-Export Pass Book Scheme Exempted from Customs Duty Per Customs Act, 1962</h1> The notification exempts goods imported into India for export under the Import-Export Pass Book Scheme from customs duty, as per the Customs Act, 1962. The exemption applies to goods used in manufacturing products for export or replenishing materials used in such manufacturing. Conditions include holding a valid Import-Export Pass Book, using goods solely for specified purposes, and exporting end products within a set timeframe. Goods must be imported through designated ports or airports, and mandatory spares are limited to five percent of the Import Licence's C.I.F. value. Importers must maintain records and comply with usage and transfer restrictions.