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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Duty free import entitlements for handlooms, handicrafts, leather, marine, sports goods and toys expand under FTP amendment.</h1> Para 1.41 inserts sectoral duty free import entitlements into Chapter 1 of FTP 2015-20, granting basic customs duty exemptions (basic customs duty free from 01.07.2017) for specified inputs calculated as percentages of prior year FOB export value: Handlooms (trimmings/embellishments up to 5%, carpet samples up to 1%); Handicrafts (tools/trimmings up to 5%, with Handicraft EPC authorised to import for some exporters); Leather and Footwear (specified items up to 3% for leather garments; footwear components and other leather products up to 5%); Marine (specified inputs up to 1%); Sports Goods and Toys (specified inputs up to 3%).

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