Duty-free tariff preference threshold reduced for Least Developed Countries; corresponding preferential tariff rates in Appendix I increased accordingly. Substitutes the opening paragraph requirement from '60 per cent' to '40 per cent' for duty free tariff preference eligibility and replaces specified percentage entries in column (4) of Appendix I with higher corresponding entries, thereby increasing the preferential tariff margins under Notification No. 96/2008-Customs.