Seeks to amend the various Customs Tariff notifications in order to align the HS Codes of the said notifications with the Finance Act, 2022, w.e.f. 01.05.2022 - 23/2022 - Customs -Tariff
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HS code alignment updates customs notifications, revising tariff classifications and exemption entries to reflect recent legislative changes. Amendments substitute, insert and omit specified HS code entries in the TABLES and APPENDIX of multiple customs exemption notifications to align those notifications with the Finance Act, 2022; the directions identify affected serial numbers and prescribe exact textual changes to column entries, descriptions and concessional rates where applicable, coming into force on the stated commencement date.
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.
HS code alignment updates customs notifications, revising tariff classifications and exemption entries to reflect recent legislative changes.
Amendments substitute, insert and omit specified HS code entries in the TABLES and APPENDIX of multiple customs exemption notifications to align those notifications with the Finance Act, 2022; the directions identify affected serial numbers and prescribe exact textual changes to column entries, descriptions and concessional rates where applicable, coming into force on the stated commencement date.
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