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of <h1>Advance Authorisation: Duty Exemption for Imports in Manufacturing with Conditions on Use, Transfer, and Export Obligations.</h1> The notification exempts materials imported into India under an Advance Authorisation from various duties, including customs, additional, safeguard, and anti-dumping duties. This exemption is subject to conditions such as presenting the authorisation at customs clearance, ensuring the materials match authorisation specifications, and fulfilling export obligations. The materials must be used in manufacturing dutiable goods, with specific conditions for using CENVAT credit. The notification outlines procedures for handling defective imports and specifies that the authorisation and materials cannot be transferred or sold, except for job work under certain conditions. The notification also addresses import and export locations and provides exceptions for raw sugar imports during a specified period.
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