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of <h1>Customs Duty Amendments: New Proviso for Hearable and Wearable Devices Under Notifications 11/2022 & 12/2022.</h1> The Central Government has amended Notification Nos. 11/2022-Customs and 12/2022-Customs, both dated February 1, 2022, under the Customs Act, 1962. These amendments introduce a proviso specifying that the duty rates detailed in Column (4) of the respective notifications will apply to goods presented together, as per rule 2(a) of the General Rules of Interpretation of the Customs Tariff Act, 1975. These changes are subject to conditions outlined in Column (5) of the notifications. The amendments aim to streamline the application of customs duties on hearable and wearable devices and their components.
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