5.8.1
In respect of licences,
on which the value of duty saved is Rs.100 crore or more, the export obligation shall be fulfilled over a period of 12 years in the following proportion:-
| Period from the date of issue of licence | Proportion of total export obligation |
| Block of 1st to 5th year | NIL |
| Block of 6th to 8th year | 15% |
| Block of 9th and 10th year | 35% |
| Block of 11th and 12th year | 50% |
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