Customs amendments: substitution of tariff rates and precise goods descriptions altering exemption scope and table entries. Direct amendments alter specified prior customs exemption notifications by substituting updated percentage rates and per weight values, replacing and refining goods descriptions, inserting explanatory notes (including that plain plastic film includes BOPP), omitting designated serial entries, and deleting a listed annexure; each change is made by textual substitution or omission in the identified notification tables and clauses under authority of sub section (1) of section 25 of the Customs Act, 1962.
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Provisions expressly mentioned in the judgment/order text.
Customs amendments: substitution of tariff rates and precise goods descriptions altering exemption scope and table entries.
Direct amendments alter specified prior customs exemption notifications by substituting updated percentage rates and per weight values, replacing and refining goods descriptions, inserting explanatory notes (including that plain plastic film includes BOPP), omitting designated serial entries, and deleting a listed annexure; each change is made by textual substitution or omission in the identified notification tables and clauses under authority of sub section (1) of section 25 of the Customs Act, 1962.
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