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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>India Amends Customs Notification to Exempt Solar, PC, Smart Card, and Wind Generator Imports from Additional Duty</h1> The Government of India has amended Notification No. 21/2012-Customs to exempt certain imports from additional duty under section 3(5) of the Customs Act, 1962. The amendments include the addition of 'solar energy production' to existing exemptions for solar power generation. New exemptions have been introduced for inputs or components for manufacturing personal computers, PVC sheets and ribbons for smart card manufacturing, and parts for wind-operated electricity generators. These exemptions are subject to conditions specified in Notification No. 12/2012-Customs. The changes aim to support the manufacturing and renewable energy sectors.

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