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          <h1>Customs Act Amendment: Section 15(1) Now Includes 'Vehicle' Alongside 'Aircraft' in Proviso for Indirect Taxes</h1> In the Customs Act, section 15, sub-section (1), a modification is introduced in the proviso. The amendment involves the insertion of the words 'or the vehicle' following the existing words 'the aircraft.' This change is part of the Finance (No. 2) Act, 2014, and pertains to the realm of indirect taxes.

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