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    <title>Exemption to materials required for the manufacture of the final goods when imported against on import licence or release order on the canalising agency</title>
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      <description>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.</description>
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