Tariff amendment removes the 'not manufactured in India' manufacturing condition, altering duty/exemption applicability for specified goods. Central Government deletes the words 'and is not manufactured in India' from condition number 64(c) in the Annexure to the earlier tariff notification, thereby removing that manufacturing-based limitation as a prerequisite for the specified duty/exemption treatment applicable to goods of Chapters 1 to 99.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendment removes the "not manufactured in India" manufacturing condition, altering duty/exemption applicability for specified goods.
Central Government deletes the words "and is not manufactured in India" from condition number 64(c) in the Annexure to the earlier tariff notification, thereby removing that manufacturing-based limitation as a prerequisite for the specified duty/exemption treatment applicable to goods of Chapters 1 to 99.
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