Duty concession for Least Developed Countries expanded to cover whole customs duty with increased concession rates. Amendment broadens DFTP relief for Least Developed Countries by substituting clause (i) to exempt 'whole of the duty of customs as specified in the first schedule to the Customs Tariff Act, 1975' and by increasing the percentage concession entries in Appendix I, column (4), replacing existing lower rates with higher specified rates to raise tariff concession levels under the scheme.