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<h1>Garment Manufacturers Can Opt for Registration u/r 174 for Simplified Export Procedures, per Notification 49/99.</h1> Manufacturers of goods specified under Chapters 61 and 62 of the Central Excise Tariff Act, where the duty rate is NIL or goods are exempt, faced difficulties in accessing simplified export procedures due to registration issues. The government, following recommendations from the Director General of Foreign Trade, decided to allow these manufacturers, particularly garment producers, to opt for registration under Rule 174 of the Central Excise Rules, 1944. This option, formalized through Notification 49/99, enables them to follow the same procedures as registered manufacturers, though registration is not mandatory.