Non-levy of customs duty on wearable imports presented as composite goods; duty need not be paid retrospectively. The Central Government directs that customs duty, or any excess duty beyond the standard rate specified under the prior exemption framework for wearable goods, shall not be required to be paid for imports of such wearables presented in a manner invoking the General Rules of Interpretation on composite presentation, for the period commencing 1st February 2022 and ending 27th April 2023, in recognition of the administrative practice of non-collection during that period.