Customs duty exemption on sugar granted with conditions requiring refining contracts, APEDA registration, or bulk-consumer CA certification. Amendment to Notification No.21/2002 inserts Nil basic customs duty entries for specified raw and refined sugars effective from the stated terminal date, and imposes conditions: imports by sugar factories or refineries qualify; other importers must produce a refining contract and furnish a bond discharged on Central Excise certification of refining within three months or pay the duty difference; alternative eligibility is shown by APEDA-registered import contracts or a Chartered Accountant certificate certifying bulk-consumer status based on twelve months' consumption.