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of <h1>Central Government Amends Customs Notification to Exempt Lining Materials for Export Garment Manufacturers Under Specific Conditions</h1> The Central Government has amended Notification No. 20/99-Customs, dated February 28, 1999, concerning lining and inter-lining materials. The amendment introduces a new serial number 294A in the notification's table, specifying that these materials are exempt from customs duty if certain conditions are met. These conditions include the importation by a registered textile garment manufacturer for export purposes, a value limit of 2% of the previous year's FOB export value, and certification from the Apparel Export Promotion Council. Additionally, the goods must not be used or sold for purposes other than garment export, with customs verification if necessary.
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