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of <h1>Govt Amends Customs Act to Exempt Duty on Garment Waste from 100% Export Units, Easing Export Costs</h1> The Central Government has amended a previous notification under the Customs Act, 1962, to exempt certain waste materials from duty. Specifically, rags, trimmings, and tailor cuttings produced during the manufacture of readymade garments by 100% export-oriented undertakings are exempt from duty, provided the waste percentage does not exceed the limits set by the Board. This amendment aims to facilitate export-oriented businesses by reducing the financial burden associated with waste materials.
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