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of <h1>India Exempts Duty on Imports Under Duty Free Authorisation, Subject to Conditions in Foreign Trade Policy Paragraphs 4.2.1 & 4.2.2.</h1> The notification exempts materials imported into India under a Duty Free Import Authorisation, as per paragraphs 4.2.1 and 4.2.2 of the Foreign Trade Policy, from customs duty, additional duty, safeguard duty, and anti-dumping duty. This exemption is subject to several conditions, including the requirement that the imported materials match the description, value, and quantity specified in the authorisation, and that export obligations are fulfilled. Importers must provide bonds to ensure compliance and may face penalties if conditions are not met. The notification specifies ports and customs stations for import and export activities and outlines conditions for transferring imported materials.
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