Exemption for import materials used in manufacture: duty relief subject to licence, endorsements, bond and compliance. Exemption for materials imported against an import licence or release order on the canalising agency removes whole Customs and additional duty subject to conditions: production of licence at clearance, licence endorsements detailing description, quantity and value of imported and duty-free materials and final goods to be manufactured, exclusive utilisation of materials for manufacture of stated final goods (with a proviso for subsequent use if obligations met), execution of a bond with surety to secure duty liability for non-compliance, evidence of supply of final goods within prescribed time, and specified ports/airports/ICDs for import/export.