Customs exemption conditions: import entitlement for textile manufacturers subject to export-linked cap and certification requirements. Substituted Condition 21B permits manufacturers of cotton or polyester made ups who are registered with the Cotton Textile Export Promotion Council or the Synthetic & Rayon Textiles Export Promotion Council to import goods for use in manufacture of exported made ups, subject to an import value not exceeding 1 per cent of the FOB value of made ups exported during the preceding financial year, and contingent on production of a certificate from the relevant Export Promotion Council certifying the export value for that year and the value and quantity of goods already imported under the notification in the current financial year.