Notification No. 43/2001, Dated 25th April 2001

(1)

(2)

(3)

(4)

(5)

(6)

"156.

52,53,54,55,56,58 or 59

lining and inter-lining materials

Nil

Nil

19

156A.

Any Chapter

(a)  Fastners;

(b)  Inlay Cards;

(c)  Shoulder pads;

(d)  Buckles;

(e)  Eyelets;

(f)   Hooks and eyes;

(g)  Rivets;

(h)  Collar stays, collar patties, butterfly and other garment stays including plastic stays;

(i)   Fusible embroidery motifs or prints;

(j)   Laces;

(k)  Badges including embroidery badges;

(l)   Embroidery threads;

(m) Sewing thread;

(n)  Stones (other than precious and semi-precious);

(o)  Sequin;

(p)  Tape, Elastic Tape and Hook tape of width not exceeding 75 mm;

(q)  Velero tape;

(r)   Cord and cord stapper

(s)  Toggles;

(t)   Polywadding materials;

Condition No.

Condition

"19

If : -

(a) the goods are imported by a manufacturer of textile garments or leather garments for use in the manufacture of textile garments or leather garments for export by that manufacturer and that the said manufacturer is registered with the Apparel Export Promotion Council or Council for leather Exports, as the case may be;

(b) the total value of goods imported does not exceed 3% of the FOB value of textile garments or leather garments exported during the preceding financial year, however the value of lining and inter-lining materials imported should not exceed 2% of the said total value;

(c) the imported produces a certificate from the Apparel Export Promotion Council or Council for leather Exports, as the case may be , certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;

(d) the importer produces a certificate from Apparel Export Promotion Council or Council for leather Exports, as the case may be, certifying that the lining and inter-lining materials shall not be put to any other use or sold in the market except in the manufacture of textile garments or leather garments; and

(e) there is a doubt as to the useability of lining and interlining materials 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;