Finance Minister Nirmala Sitharaman emphasized that the exemption increase in LTCG to Rs 1.25 lakh was aimed at providing relief to the middle class with small investing capacity. On the customs side, she noted several steps to boost domestic production and enhance export competitiveness. Custom duty reductions aim to lower raw material costs, with rate cuts on inputs for leather and textiles to boost employment and reduce costs. She also addressed custom duty cuts in marine products, clarifying that until domestic manufacturing in this sector reaches a certain level, the government will maintain these cuts to prevent suffering.