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of <h1>Customs Duty Exemption for Specific Goods Under Advance Licence for Deemed Exports Per Customs Act, 1962.</h1> The notification exempts specified goods imported under an Advance Licence for deemed exports from customs duties, as per the Customs Act, 1962. To qualify, importers must have an Advance Licence for deemed exports, detailing the materials and final goods specifications. Importers must provide a bond to pay duties if conditions are unmet and use materials solely for manufacturing final goods. Imports must occur through specified ports, airports, or inland container depots. The exemption extends to goods supplied to Export Oriented Units, Special Economic Zones, and other specified entities, with conditions for duty regularization in case of export obligation default.
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