Import exemption amendment adds 'rendering services' to capital goods components notification, expanding customs exemption scope administratively. The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 161/92 Cus. by adding sub clause (c) to clause (i) of the Explanation, expressly including 'rendering services' among activities covered for the purposes of imports of components for the manufacture of capital goods.
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Import exemption amendment adds "rendering services" to capital goods components notification, expanding customs exemption scope administratively.
The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 161/92 Cus. by adding sub clause (c) to clause (i) of the Explanation, expressly including "rendering services" among activities covered for the purposes of imports of components for the manufacture of capital goods.
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