Retrospective amendment of customs notifications validates prior actions and reclassifies tariff treatment for stearic acid. Clause 82 provides for retrospective amendment of specified notifications under sub section (1) of section 25 of the Customs Act, deeming those notifications to have been amended from dates in the Second Schedule and validating any actions taken under the original notifications as if the amended notifications had been in force; it also declares that the Central Government shall be deemed to have had power to make such retrospective amendments at all material times, and effects a tariff reclassification of stearic acid from '3823 10 90' to '3823 11 00'.
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Retrospective amendment of customs notifications validates prior actions and reclassifies tariff treatment for stearic acid.
Clause 82 provides for retrospective amendment of specified notifications under sub section (1) of section 25 of the Customs Act, deeming those notifications to have been amended from dates in the Second Schedule and validating any actions taken under the original notifications as if the amended notifications had been in force; it also declares that the Central Government shall be deemed to have had power to make such retrospective amendments at all material times, and effects a tariff reclassification of stearic acid from "3823 10 90" to "3823 11 00".
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