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of <h1>India Exempts Imports Under Value Based Advance Licence from Customs Duties if Conditions Met, Effective September 19, 1995.</h1> The notification exempts materials imported into India under a Value Based Advance Licence, issued on or after September 19, 1995, from customs duties. This exemption applies if the materials are covered by a Duty Exemption Entitlement Certificate and certain conditions are met, such as executing a bond and fulfilling export obligations. Imports and exports must occur through specified ports, airports, or depots. The importer must demonstrate compliance with export obligations within a specified timeframe. The materials cannot be sold or transferred, and in case of default, interest on duties paid is capped.
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