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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Customs duty adjustments: revised ad valorem rates introduced and conditional concession for project machinery subject to contract registration.</h1> The First Schedule to the Tariff Act is extensively amended to substitute specified standard and preferential ad valorem and specific duties across many items. Item 72A is inserted to provide a concessional classification for machinery, instruments, control gear, auxiliary equipment and their components imported for initial establishment or substantial expansion of specified projects, subject to prior registration of contracts with the appropriate Custom House under prescribed Regulations; associated spare parts and consumables up to ten percent of the principal goods' value are similarly covered. Item 37A treats passenger-baggage dutiable articles as chargeable with enumerated exclusions.

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