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<h1>CBEC Circular: Cotton Export Ban Clarified for Tariff Codes 5201 & 5203; Exemptions for Orders Before March 5, 2012.</h1> The circular from the Central Board of Excise & Customs clarifies the ban on the export of cotton under tariff codes 5201 and 5203, as per a notification from the Directorate General of Foreign Trade (DGFT) dated March 5, 2012. It specifies that cotton consignments with 'Let Export Orders' issued by customs authorities by midnight on March 4, 2012, are exempt from this ban. The Board instructs field formations to permit the export of these consignments.