Customs exemption amendment substitutes a table entry, altering the applicable tariff threshold under statutory powers. Amendment effected under the exercise of powers conferred by sub section (1) of section 25 of the Customs Act, 1962 modifies Notification No. 21/2002 Customs by substituting the entry '200' with '500' in the Table against Sr. No. 167, column (3), item (y), the change being issued as a government notification in the public interest.