Concessional duty under EPCG scheme updated with revised tariff classifications and substituted entries affecting eligible goods. Amendment revises Part B of the Exemption Table under the EPCG Scheme by substituting and inserting tariff schedule entries; specified Customs Tariff headings and subheadings are reclassified into discrete concession groupings, with each amended or newly inserted serial entry pairing particular headings with the scheme's concessional duty categories for capital goods, components and spares.
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Provisions expressly mentioned in the judgment/order text.
Concessional duty under EPCG scheme updated with revised tariff classifications and substituted entries affecting eligible goods.
Amendment revises Part B of the Exemption Table under the EPCG Scheme by substituting and inserting tariff schedule entries; specified Customs Tariff headings and subheadings are reclassified into discrete concession groupings, with each amended or newly inserted serial entry pairing particular headings with the scheme's concessional duty categories for capital goods, components and spares.
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