Expansion of exempted repair activities to include testing, calibration and maintenance, widening customs exemption scope. The notification amends an existing customs exemption to add testing, calibration and maintenance (including service) to the list of eligible activities alongside repairs, reconditioning and reengineering, substituting the extended terminology in both the opening portion and condition (b) so that goods returned after such processes are described by the expanded terms for purposes of the exemption.
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Provisions expressly mentioned in the judgment/order text.
Expansion of exempted repair activities to include testing, calibration and maintenance, widening customs exemption scope.
The notification amends an existing customs exemption to add testing, calibration and maintenance (including service) to the list of eligible activities alongside repairs, reconditioning and reengineering, substituting the extended terminology in both the opening portion and condition (b) so that goods returned after such processes are described by the expanded terms for purposes of the exemption.
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