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of <h1>Duty Exemption for Nylon Tricot Flocking Fabric Requires End-Use Bond for Leather Industry Only Under Customs Rules</h1> Imports of Nylon Tricot Flocking Fabric for the leather industry are subject to an end-use bond condition to qualify for duty exemption under specified customs notifications. The fabric, having multiple uses, must be proven by the importer to be intended and actually used for leather industry purposes. This follows Supreme Court rulings requiring importers to demonstrate that goods eligible for exemption are specifically for leather industry use, with proper accounts maintained and submitted periodically. Customs authorities are directed to enforce these conditions strictly, ensuring compliance with the end-use requirement before granting duty exemption. Existing practices allowing unconditional benefits to such imports must be revised accordingly.
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