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of <h1>Customs Tariff Act Amendment: New Entry S.No. 53D Exempts Certain Goods from Duty, Effective April 1, 2003.</h1> The Central Government has amended Notification No. 23/2002-Customs, dated March 1, 2002, through Notification No. 59/2003-Customs, effective April 1, 2003. This amendment, under the Customs Tariff Act, 1975, introduces a new entry, S.No. 53D, in the notification table. It specifies that all goods listed under S.No. 426A of another notification (No. 21/2002-Customs, dated March 1, 2002) are exempt from customs duty. The amendment considers applicable sales tax, local tax, or other charges on similar goods sold or purchased in India.
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