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"Duty Exemption Scheme 7.1. The Deputy Exemption Scheme consists of Duty Free Licence and Duty Entitlement Pass Book (DEPB). Duty Free Licence 7.2 'Duty Free Licence' includes Advance Licence/Advance Intermediate Licence and Special Imprest Licence. Import of raw materials, intermediates, components, consumables, parts, accessories, mandatory spares (not exceeding 10% of the CIF value of the licence), and packing material (hereinafter referred to as 'Inputs') may be permitted against a Duty free Licence.