4.1.4

Advance Authorisation is issued for duty free import of inputs, as defined in paragraph 4.1.3 subject to actual user condition. Such Authorisations are exempted from payment of basic customs duty, additional customs duty, education cess, anti dumping duty and safeguard duty, if any. However, the imports for supplies covered under paragraph 8.2 (i) & (j) will not be exempted from the payment of applicable anti-dumping and safeguard duty, if any.