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That the export obligation is discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing authority by exporting goods manufactured with the use of materials imported in terms of this notification and the importer produces the said certificate together with evidence of discharge of export obligation to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs within a period of thirty days of the expiry of period allowed for fulfillment of export obligation or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into India against Special Value Based Advance Licence (hereinafter referred as the said licence) for the export of readymade garments (other than leather garments) issued under Scheme “A” contained in Appendix XXII-A of the Handbook of Procedure 1 April, 1992 – 31 March, 1995
