Concessional-duty import rule references are aligned with the 2022 framework, preserving continuity across earlier regulatory instruments.

References in rules, notifications, circulars, instructions, standing orders, trade notices and other orders to the earlier concessional-duty import rules, including corresponding provisions, are to be construed as references to the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. The provision preserves continuity for instruments issued under the 1996, 2016 and 2017 regulatory frameworks.

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