Customs tariff amendment increases a duty rate and exempts certain goods under a specified tariff code, effective soon. Amendment omits S. Nos. 44 and 45 from the notification Table, substitutes S. No. 46 to list tariff heading 2207.10 with all goods exempt (Nil), and substitutes the figure in column (4) against S. No. 69 from 5% to 10%. The amendment takes effect on the 1st day of April, 2001 and applies prospectively except as respects prior acts or omissions.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff amendment increases a duty rate and exempts certain goods under a specified tariff code, effective soon.
Amendment omits S. Nos. 44 and 45 from the notification Table, substitutes S. No. 46 to list tariff heading 2207.10 with all goods exempt (Nil), and substitutes the figure in column (4) against S. No. 69 from 5% to 10%. The amendment takes effect on the 1st day of April, 2001 and applies prospectively except as respects prior acts or omissions.
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