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<h1>Customs Act Amendment: Five New Items Duty-Free for Textile and Leather Export Manufacturers</h1> The Central Government has amended Notification No. 21/2002-Customs to allow five additional items duty-free under the Customs Act, 1962. These items include various materials and accessories used in the manufacture of textiles and leather garments. The amendment specifies that the goods must be imported by manufacturers of textile or leather products for export purposes, and these manufacturers must be registered with the appropriate export promotion council. The total value of imported goods is limited to a percentage of the FOB value of exported goods from the previous financial year, with specific limits for different product categories.