Import exemption conditions for garment and leather manufacturers limited by FOB export-linked value and certification requirements. The Notification inserts a new tariff entry listing various accessory and haberdashery items with nil duty and revises Annexure conditions: Condition 21 permits registered textile or leather garment manufacturers to import specified goods for use in exported manufacture subject to a capped proportion of the prior year's FOB exports and a specific cap for lining materials; Condition 21A allows registered manufacturers of leather footwear, gloves and similar goods to import under a lower capped proportion of their prior year FOB exports provided they produce an export council certificate certifying export value and prior imports under the notification.
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Provisions expressly mentioned in the judgment/order text.
Import exemption conditions for garment and leather manufacturers limited by FOB export-linked value and certification requirements.
The Notification inserts a new tariff entry listing various accessory and haberdashery items with nil duty and revises Annexure conditions: Condition 21 permits registered textile or leather garment manufacturers to import specified goods for use in exported manufacture subject to a capped proportion of the prior year's FOB exports and a specific cap for lining materials; Condition 21A allows registered manufacturers of leather footwear, gloves and similar goods to import under a lower capped proportion of their prior year FOB exports provided they produce an export council certificate certifying export value and prior imports under the notification.
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