Exemption choice for textiles: manufacturers may claim exemption or pay optional duty if records maintained or credit reversed. Manufacturers may avail either the optional duty route or the full exemption independently but must keep separate books for goods cleared under each. Pre-budget inputs on which credit was not taken may be cleared duty free; where credit was taken, the manufacturer must either pay duty under the optional route or reverse credit to claim exemption. Persons registered under the former job-work provision are treated as manufacturers for transition; if credit is not reversed the trader may pay duty and clear goods from his or the job-worker's premises for domestic sale or ARE-1 export, with duty liability on the trader.