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<h1>Customs exemption amendment adds Sipat STPP to the thermal projects list, expanding notification coverage under the Customs Act.</h1> Amendment inserts 'Sipat STPP' as item 15 in the Annexure, List 42 (Thermal Projects) of Notification No. 21/2002 Customs, exercising powers under sub section (1) of section 25 of the Customs Act, 1962 and stating the change is made in the public interest to extend the prior miscellaneous exemption coverage to the named thermal project.