Exemption scope amendment adds section 5A reference and replaces Annexure, redefining qualifying goods and exclusions. The notification amends the existing exemption by adding sub section (1) of section 5A as a legal basis, substituting a reference to any one Chapter for any one heading, revising eligibility to exclude factories registered under Industry development registration with the Directorate General of Technical Development for certain benefits, inserting a proviso protecting goods bearing Khadi Commission or State Board brands from paragraph-based limits, and replacing the Annexure with a detailed list of included goods and explicit exclusions, thereby redefining qualifying exempt goods.
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Exemption scope amendment adds section 5A reference and replaces Annexure, redefining qualifying goods and exclusions.
The notification amends the existing exemption by adding sub section (1) of section 5A as a legal basis, substituting a reference to any one Chapter for any one heading, revising eligibility to exclude factories registered under Industry development registration with the Directorate General of Technical Development for certain benefits, inserting a proviso protecting goods bearing Khadi Commission or State Board brands from paragraph-based limits, and replacing the Annexure with a detailed list of included goods and explicit exclusions, thereby redefining qualifying exempt goods.
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