Seeks to amend customs notifications to make changes consequential to enactment of Finance Act, 2021 - 26/2021 - Customs -Tariff

Reference substitution under Finance Act clarifies replacement of draft bill clause with enacted section in customs exemption notifications.

Amendment updates statutory references in multiple customs miscellaneous exemption notifications by substituting references to the draft clause of the Finance Bill with the corresponding enacted section of the Finance Act, aligning the listed notifications with the final statutory text; where prior notifications referred to the provisional force of the Finance Bill under the Provisional Collection of Taxes Act, those textual references are likewise replaced.