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manufacturer of the export product on the export 9 jgwpWP8268.17.odt document viz. Shipping Bill/Bill of Export/Tax Invoice for export prescribed under the GST rules.

(iii) Application is to be filed with concerned Regional Authority before effecting export under Duty Free Import Authorisation.

(iv) No Duty Free Import Authorisation shall be issued for an input which is subjected to pre-import condition or where SION prescribes 'Actual User' condition or Appendix-4J prescribes pre import condition for such an input.