Exemption scope for rubber products clarified as covering the whole chapter rather than a single tariff heading, subject to conditions. The notification's exemption for rubber products applies to products falling under the entire tariff chapter rather than to a single tariff heading, as clarified by the amending substitution vetted by the Law Ministry; the exemption remains subject to the conditions prescribed in the original notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope for rubber products clarified as covering the whole chapter rather than a single tariff heading, subject to conditions.
The notification's exemption for rubber products applies to products falling under the entire tariff chapter rather than to a single tariff heading, as clarified by the amending substitution vetted by the Law Ministry; the exemption remains subject to the conditions prescribed in the original notification.
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