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of <h1>India Exempts Certain Imports from Customs Duties with Conditions Under Value Based Duty Exemption Certificate.</h1> The notification exempts materials imported into India under a Value Based Duty Exemption Entitlement Certificate from customs duties, provided they meet certain conditions. These conditions include presenting the certificate and license at customs clearance, executing a bond, and ensuring imports and exports occur through specified ports or depots. Export obligations must be fulfilled within a set time, and materials must not be disposed of before obligations are met. Certain chemicals must be used in specified factories, and transferability of benefits is restricted. The notification also outlines procedures for handling defaults and specifies the roles of various authorities.
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