📌 Causes of Inverted Duty Structure "RAW UP, FINISHED DOWN" ⬆️⬇️ (Mnemonic – "I-DUTY")- I – Import Policies Favor Finished Goods → Lower duties on final goods to promote trade. D – Domestic Industry Suffers → High tax on raw materials increases costs for Indian manufacturers. U – Unequal Taxation → GST on raw materials is higher than GST on final goods. T – Trade Agreements Issue → Some Free Trade Agreements (FTAs) allow duty-free finished goods but not raw materials. Y – Yield Loss for Manufacturers → Higher costs reduce local production competitiveness. ✅ Trick: "I-DUTY → Import Favored, Domestic Industry Hit, Unequal Taxation!