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    <title>Material imported into India against Special Value Based Advance Licence for the export of readymade Garments</title>
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    <description>Notification No. 107/95-Customs grants duty and additional duty exemption for materials imported under a Special Value Based Advance Licence for export of readymade garments, conditional on possession of a Value Based Duty Exemption Entitlement Certificate, an export order backed by an irrevocable Letter of Credit and a corresponding overseas Letter of Credit, production of licence/certificate/LC at customs, execution of a bond securing duty in case of non-compliance, exclusive use of materials for manufacture and export, timely discharge of export obligation with documentary proof, and routing through prescribed ports unless specially permitted.</description>
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