Duty free inputs for garment manufacture expanded; new components allowed subject to exporter registration and FOB value limits. The notification expands the schedule of inputs eligible for duty free importation for manufacturers of textile garments and leather products for use in export production by inserting additional component items. It replaces annexure conditions to require that imports be made by manufacturers registered with export promotion bodies and that total import value be limited by percentage caps measured against the FOB value of exports in the preceding financial year, with a distinct sub cap for lining/interlining and a lower cap for leather footwear, gloves and travel goods.
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Duty free inputs for garment manufacture expanded; new components allowed subject to exporter registration and FOB value limits.
The notification expands the schedule of inputs eligible for duty free importation for manufacturers of textile garments and leather products for use in export production by inserting additional component items. It replaces annexure conditions to require that imports be made by manufacturers registered with export promotion bodies and that total import value be limited by percentage caps measured against the FOB value of exports in the preceding financial year, with a distinct sub cap for lining/interlining and a lower cap for leather footwear, gloves and travel goods.
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