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Advance Authorisation Scheme (Advance License) is a scheme for the exporters allowing them to import raw materials and other inputs duty free (after making normal allowance of wastage). The raw material and inputs imported under Advanced Authorisation Scheme are exempted from Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping duty, Safeguard Duty and Transition Product-Specific Safeguard duty, Integrated tax, and Compensation Cess, wherever applicable, subject to certain conditions.
