It’s Toe, not top
As per Sl. No 167 A in Notification No. 21/2002 - (o) Top caps and Toe puffs and counters or Thermoplastic sheets imported for leather industry are exempted. Bow this is amended. The amendment reads, “for the words, “Top” at both the places, the word “Toe” shall be substituted” But the word, ‘top’ is not at both the places. It is only at one place; the second word is rightly toe.
Some more items are added to the list of goods that can be imported duty free for processing of sea food.
Notification No. , Dated 5 May 2006