Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Tariff classification change: expands covered precious metals to include silver and platinum and redefines chapter reference. Amendment expands the notification's material scope by substituting 'gold' with 'gold, silver or platinum'; replaces the opening paragraph's reference from 'heading 7108' to 'Chapter 71'; and substitutes Explanation clause (d) to define 'Chapter' as the heading in the First Schedule to the Customs Tariff Act, 1975.
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.
Tariff classification change: expands covered precious metals to include silver and platinum and redefines chapter reference.
Amendment expands the notification's material scope by substituting "gold" with "gold, silver or platinum"; replaces the opening paragraph's reference from "heading 7108" to "Chapter 71"; and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.