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of <h1>India Exempts Advance Licence Imports from Customs Duties with Conditions: Duty Certificate, Bond, and Export Compliance Required.</h1> The notification issued by the Central Government on April 1, 1997, exempts materials imported into India under an Advance Licence from customs duties, provided certain conditions are met. These include the requirement of a Duty Exemption Entitlement Certificate, execution of a bond by the importer, and compliance with specified import and export procedures. The imports must be through designated ports, airports, or inland container depots, and export obligations must be fulfilled within a specified timeframe. The notification also outlines conditions for the transferability of benefits and re-export of defective goods. Specific materials like Acetic Anhydride and Ephedrine have additional usage restrictions.
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