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of <h1>Amendment Expands Import Exemption: 'Rendering Services' Now Included for Capital Goods Under Notification No. 161/92-Customs</h1> The Central Government has amended Notification No. 161/92-Customs, dated April 20, 1992, concerning the import of components for manufacturing capital goods. This amendment, issued under Notification No. 109/95-Customs on June 5, 1995, adds a new sub-clause to the Explanation section of the original notification. The addition specifies that 'rendering services' is now included as a condition under clause (i), sub-clause (b), thereby broadening the scope of activities covered under the exemption. This amendment is made under the authority of section 25(1) of the Customs Act, 1962, in the public interest.
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