Exemption from special customs duty extended to gold and silver imports covered by a specified customs notification by amendment. Amendment adds clause (iii) to S. No. 3 of Notification No. 12/97 Customs to extend the exemption from special duty of Customs to imports made in terms of Notification No. 80/97 Customs, thereby clarifying that those gold and silver imports fall within the existing exemption.
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Provisions expressly mentioned in the judgment/order text.
Exemption from special customs duty extended to gold and silver imports covered by a specified customs notification by amendment.
Amendment adds clause (iii) to S. No. 3 of Notification No. 12/97 Customs to extend the exemption from special duty of Customs to imports made in terms of Notification No. 80/97 Customs, thereby clarifying that those gold and silver imports fall within the existing exemption.
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