Customs exemption conditions for textile export inputs revised, imposing registration and value based limits and certification. The notification substitutes the TABLE entry for S.No.156 to cover specified lining and inter lining materials and creates S.No.156A listing accessory items eligible for exemption, while omitting S.No.376. Annexure Condition No.19 is replaced by a regime requiring exporter registration with the relevant export council, aggregate import value limits linked to prior year FOB exports with a stricter sublimit for lining and inter lining, council-issued certificates evidencing export performance and prior imports, a council assurance on use restrictions for lining materials, and authority for the Commissioner to order sample drawal where usability is doubtful.
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Customs exemption conditions for textile export inputs revised, imposing registration and value based limits and certification.
The notification substitutes the TABLE entry for S.No.156 to cover specified lining and inter lining materials and creates S.No.156A listing accessory items eligible for exemption, while omitting S.No.376. Annexure Condition No.19 is replaced by a regime requiring exporter registration with the relevant export council, aggregate import value limits linked to prior year FOB exports with a stricter sublimit for lining and inter lining, council-issued certificates evidencing export performance and prior imports, a council assurance on use restrictions for lining materials, and authority for the Commissioner to order sample drawal where usability is doubtful.
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