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    <title>Exemption to goods when imported against an Advance Licence for Annual Requirement</title>
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    <description>Exemption from customs and additional duties is available for materials imported under an Advance Licence or Advance Authorisation for Annual Requirement with actual user condition, subject to conditions: licence issuance to manufacturer or merchant exporters specifying export product group and values; production of the licence at customs for debiting imports; execution of a bond to secure duty where obligations are not complied with; utilisation of materials solely for discharge of export obligation or replenishment; discharge of export obligation within the licence period or extended period; and customs verification of export discharge within thirty days of expiry.</description>
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    <pubDate>Fri, 10 Sep 2004 00:00:00 +0530</pubDate>
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      <description>Exemption from customs and additional duties is available for materials imported under an Advance Licence or Advance Authorisation for Annual Requirement with actual user condition, subject to conditions: licence issuance to manufacturer or merchant exporters specifying export product group and values; production of the licence at customs for debiting imports; execution of a bond to secure duty where obligations are not complied with; utilisation of materials solely for discharge of export obligation or replenishment; discharge of export obligation within the licence period or extended period; and customs verification of export discharge within thirty days of expiry.</description>
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      <pubDate>Fri, 10 Sep 2004 00:00:00 +0530</pubDate>
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