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    <title>Exemption to goods when imported against DFRC or DFRC for intermediate supply</title>
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    <description>Exemption from customs duty applies to materials imported under a Duty Free Replenishment Certificate or DFRC for intermediate supply, conditional on production of the DFRC issued by the Licensing Authority, specified endorsements detailing SION, shipping bill or excise invoice particulars for deemed exports, and descriptions, values and quantities of permitted materials; materials must meet prescribed technical specifications for certain resultant products, transferability of DFRCs and materials is restricted in specified situations, and imports/exports must occur through listed ports, airports, ICDs or notified SEZs unless the Commissioner permits otherwise.</description>
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