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of <h1>India Exempts Certain Imports Under Special Licence for Garment Exports from Customs Duties, Subject to Conditions.</h1> The notification exempts materials imported into India under the Special Value Based Advance Licence for exporting ready-made garments (excluding leather garments) from customs duties, as specified in the Customs Tariff Act, 1975. This exemption is subject to conditions, including the requirement for a Value Based Duty Exemption Entitlement Certificate, execution of a bond, and fulfillment of export obligations within a specified timeframe. Imports and exports must occur through designated ports or airports. The materials must be used solely for fulfilling export obligations, with any defaults in obligations leading to duty payments. The notification outlines specific materials eligible for exemption and the procedural requirements for importers.
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