Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment to Section 8B of Customs Tariff Act: Changes to Clause (i) and New Definitions Explained</h1> Section 8B of the Customs Tariff Act, 1975, has been amended under the Finance Act, 2021. In sub-section (6), clause (i) now substitutes 'unit;' with 'unit; or'. Additionally, a new Explanation has been introduced, defining 'hundred per cent. export-oriented undertaking' as per the Central Excise Act, 1944, and 'special economic zone' as per the Special Economic Zones Act, 2005.