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<h1>Clause 84 of Finance Bill 2019: Retroactive Tax Exemption for Temporary Vehicle Imports under Customs Tariff Act.</h1> Clause 84 of the Finance (No. 2) Bill, 2019 addresses the retrospective application of a notification by the Ministry of Finance, initially issued on December 31, 2018, which amended a prior notification from August 2, 1976. This amendment pertains to the temporary importation of vehicles under the Convention on the Temporary Importation of Private Road Vehicles. The notification is deemed effective from July 1, 2017, to retroactively exempt integrated tax under section 3 of the Customs Tariff Act, 1975, as per the powers granted by section 25 of the Customs Act, 1962, and section 3(12) of the Customs Tariff Act, 1975.