Simplified Export Procedure extended to readymade garment exporters; relaxed registration and record formalities to avoid export disruption. Simplified export clearance is extended to readymade garment manufacturers primarily exporting their production, permitting invoice-based export removals and simplified quantity/value records where clearances of rejects and waste for home consumption on payment of duty remain within a prescribed ceiling relative to export turnover. Penal action for clearances pending registration is suspended temporarily and interim formalities like stock declaration and mandatory record-keeping are relaxed to prevent disruption of exports; the Central Excise Manual is modified accordingly.