Exempts materials imported into India against an Advance Authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy from the whole of the duty of customs and from the whole of the additional duty, safeguard duty and anti-dumping duty - 096/2009 - Customs -Tariff

Advance Authorisation exemption: imported materials exempt from customs and related duties subject to compliance conditions.

The notification exempts materials imported under an Advance Authorisation (paragraph 4.1.3, Foreign Trade Policy) from customs duty and from additional, safeguard and anti-dumping duties, subject to conditions: production of the authorisation at clearance; authorisation particulars matching imports; quantity, value and specification limits; bonds or securities where export obligation is pending or CENVAT credit is availed; restrictions on transfer except permitted job-worker transfers; prescribed ports and depots for import/export; re-export of defective goods; and specified exceptions and definitions.