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of <h1>Exemption on Imports Under Advance Licence from Customs Duties with Conditions, Issued Post-September 19, 1995, Detailed in Notification.</h1> The notification exempts materials imported under an Advance Licence issued on or after September 19, 1995, from customs duties, provided they are covered by a Quantity Based Duty Exemption Entitlement Certificate. The exemption is contingent upon several conditions, including executing a bond, fulfilling export obligations within a specified period, and ensuring that imported materials are used only for export obligations or replenishment. Imports and exports must occur through designated ports, airports, or inland container depots. In case of export obligation default, interest on duty regularization is capped at the duty amount. The notification outlines specific procedures and documentation requirements for compliance.
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