Customs amendment replaces the operative date in a defence imports exemption notification, altering the exemption's temporal scope. The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 39/96-Customs by substituting the operative date in the Explanation to the Table entry for S. No. 15, column (3), thereby changing the temporal scope of the exemption for imports relating to defence and internal security forces for that specific entry.
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Customs amendment replaces the operative date in a defence imports exemption notification, altering the exemption's temporal scope.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 39/96-Customs by substituting the operative date in the Explanation to the Table entry for S. No. 15, column (3), thereby changing the temporal scope of the exemption for imports relating to defence and internal security forces for that specific entry.
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