Customs exemption conditions updated: import valuation and eligibility revised, export-linked FOB cap imposed for registered leather manufacturers. The notification amends customs exemption rules by replacing 'total value' with FOB value in condition 21(b), and revises condition 21A to limit import entitlement to registered manufacturers of leather or synthetic footwear and related leather products importing inputs for export production, with imports capped at three percent of the FOB value of such exports in the preceding financial year; condition 96(a) is omitted and the existing (b) is renumbered as (a).