Tariff classification amendment broadens exempt commodity headings by substituting additional tariff identifiers in the exemption schedule. Amendment expands tariff headings in the Annexure to the existing exemption notification by substituting additional tariff figures in Item 4, sub-item (iii), replacing each previously listed heading with a pair of headings to broaden the numerical coverage of the exempt category without changing the underlying exemption framework.
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Tariff classification amendment broadens exempt commodity headings by substituting additional tariff identifiers in the exemption schedule.
Amendment expands tariff headings in the Annexure to the existing exemption notification by substituting additional tariff figures in Item 4, sub-item (iii), replacing each previously listed heading with a pair of headings to broaden the numerical coverage of the exempt category without changing the underlying exemption framework.
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