Cus Ntf No.123/1999 date 8th November, 1999

Import allowed Duty Free to Mfr. of Garments for Export
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further mendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.20/99-Customs, dated the 28th February, 1999, namely:-

In the said notification,-

(i) in the Table, after serial No.294 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)	(6)
"296A	54,55 or 58	Lining and inter-lining materials	Nil	Nil	81A"

(ii) in the Annexure, after condition No.81, the following condition shall be inserted, namely:-

Condition No.

Condition

81A

If- (a) the goods are imported by a manufacture to textile garments for use in the manufacture of textile garments for export by that manufacturer is registered with the Apparel Export promotion Council; (b) the value of the goods imported does not exceed 2% of FOB value to textile garments exported during the preceding financial year; (c) the importer produces a certificate from the Apparel Export Promotion Council, (i) certifiying the value of exports made during the financial year mentioned in clause (b) above and also the value and quantity of lining and inter-lining materials already imported under this notification during the current financial year; (ii) that the imported goods shall not be put to any other use or sold in the market except in the manufacture of textile garments for export; and (d) there is a doubt as to the useability of the goods in relation to the export product, the Commissioner of Customs for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use".

Sd/-
(Sandeep Ahuja)
Under Secretary to the Government of India

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