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    <title>Exempts materials imported into India against a Duty Free Import Authorisation</title>
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    <description>Materials imported under a Duty Free Import Authorisation are exempted from customs and specified additional duties subject to conditions: production of the authorisation at clearance; conformity of description, value and quantity; endorsement of shipping bill particulars relative to export obligation; execution of bonds or payment of additional duty where export obligation is not discharged or where rebate/CENVAT facilities are availed; utilisation restricted to discharge of export obligation; permitted ports and depots specified; post-discharge transfer, re-export of defective materials, and specified definitions and compliance procedures provided.</description>
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      <description>Materials imported under a Duty Free Import Authorisation are exempted from customs and specified additional duties subject to conditions: production of the authorisation at clearance; conformity of description, value and quantity; endorsement of shipping bill particulars relative to export obligation; execution of bonds or payment of additional duty where export obligation is not discharged or where rebate/CENVAT facilities are availed; utilisation restricted to discharge of export obligation; permitted ports and depots specified; post-discharge transfer, re-export of defective materials, and specified definitions and compliance procedures provided.</description>
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