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of <h1>Customs Duty Exemption for Materials Imported Under Special Advance Licence for Export-Oriented Electronic Products.</h1> The notification exempts materials imported under a Special Advance Licence with an actual user condition from customs duties, as per the Customs Act, 1962. This exemption applies to materials required for manufacturing electronic products intended for export, under the Export and Import Policy 1997-2002. Conditions include using the materials solely for manufacturing the export products, maintaining records, and fulfilling export obligations within a specified period. Importers must provide bonds and certificates verifying the use of materials in the export products. The exemption is applicable through specified ports and customs stations, with possible extensions granted by the Licensing Authority.
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