Exemption extension under Customs law continues defence production relief by substituting the notification expiry to a later year. The Central Government, under the Customs Act (sub section (1) of section 25), amended Notification No. 177/90 Customs by substituting the expiry provision in paragraph 2 to extend the existing exemption for defence production until the newly prescribed terminal date, thereby continuing the previously granted exemption under that notification.
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Exemption extension under Customs law continues defence production relief by substituting the notification expiry to a later year.
The Central Government, under the Customs Act (sub section (1) of section 25), amended Notification No. 177/90 Customs by substituting the expiry provision in paragraph 2 to extend the existing exemption for defence production until the newly prescribed terminal date, thereby continuing the previously granted exemption under that notification.
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