In pre-budget recommendations to finance minister Yashwant Sinha, Gea president H K L Magu also called for duty free import of capital goods and raw materials for garment export industry.Income earned from transfer of quotas should be treated as export income and therefore exempted from income-tax under section 80 hhc ``These are necessary fiscal reliefs for the textile industry in general and the garment exporters in particular,'' Magu said.