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of <h1>Customs Notification Amended: Expanded Exemptions for Iron and Steel Manufacturing, Includes Nickel Products per Schedule Sub-headings</h1> The Central Government has amended Notification No. 12/97-Customs, dated March 1, 1997, under the powers granted by the Customs Act, 1962 and the Finance Act, 1996. The amendment, effective from January 6, 1999, modifies the description of goods eligible for customs exemption. Specifically, the phrase 'for use in the manufacture of steel' is replaced with 'for use in the manufacture of iron or steel.' Additionally, the amendment revises item (f) to include charge nickel/nickel oxide sinter and unwrought nickel under specific sub-headings in the First Schedule.
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