Reference-year substitution updates tariff statute cross-references, updating cited enactment year in the Indian Tariff Act. Sections 4 and 5 of the Indian Tariff (Amendment) Act, 1949 are amended to substitute the earlier cited year with the subsequent year, updating the Act's internal cross references; the change is technical and confined to correcting temporal citations without altering substantive duties or policy.
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Provisions expressly mentioned in the judgment/order text.
Reference-year substitution updates tariff statute cross-references, updating cited enactment year in the Indian Tariff Act.
Sections 4 and 5 of the Indian Tariff (Amendment) Act, 1949 are amended to substitute the earlier cited year with the subsequent year, updating the Act's internal cross references; the change is technical and confined to correcting temporal citations without altering substantive duties or policy.
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