Export liberalization of cement: reclassification permits export while noting prior prohibition with SEZ and Nepal exceptions. The amendment immediately reclassifies cement entries at Sl. No. 72A, Chapter 25, in Schedule 2 of the ITC (HS) as Free for export (specified HS subheadings), issued under the Foreign Trade (Development & Regulation) Act and Foreign Trade Policy, and notified as being in the public interest; it contrasts with the prior Prohibited classification which had specific exceptions for supply to SEZ units/developers for use within SEZ and for export to Nepal.