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    <title>Clarification on Actual user 9AU ) condition of Advance Authorisation</title>
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    <description>Advance Authorisation duty-free inputs must be used in exported products while the export obligation remains. Where CENVAT was availed on inputs used in export manufacture, replenishment imports under Advance Authorisation may be utilized only in the manufacture of dutiable (excisable) goods; if such goods are cleared for the domestic market the importer must pay the applicable import duty with interest and produce evidence to the DGFT to close the authorisation.</description>
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