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of <h1>Goods Imported Under Advance Licence Exempt from Customs Duties; Conditions Apply per Customs Tariff Act, 1975.</h1> The notification exempts goods imported into India under an Advance Licence or Advance Authorisation from customs duties, including additional, safeguard, and anti-dumping duties, as per the Customs Tariff Act, 1975. Conditions include producing the licence at customs clearance, fulfilling export obligations, executing a bond to cover potential duty liabilities, and ensuring imports and exports occur through specified ports or depots. The licence and materials must not be transferred or sold, and export obligations must be met within the specified period. In case of default, duties and interest may apply, but interest is capped at the duty amount.
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