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    <title>Simplified Central Excise Procedure for export of readymade garments – regarding.</title>
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    <description>Simplified export clearance is extended to readymade garment manufacturers primarily exporting their production, permitting invoice-based export removals and simplified quantity/value records where clearances of rejects and waste for home consumption on payment of duty remain within a prescribed ceiling relative to export turnover. Penal action for clearances pending registration is suspended temporarily and interim formalities like stock declaration and mandatory record-keeping are relaxed to prevent disruption of exports; the Central Excise Manual is modified accordingly.</description>
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