Customs exemption for finished leather introduced, linking eligibility to terms in the foreign trade public notice. The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No.100/89-Customs by inserting a new tariff entry exempting finished leather of goat, sheep and bovine animals and their young ones. An Explanation defines that such 'Finished leather' must comply with the terms and conditions specified in Public Notice No.3.ETC(PN)/92-97 issued under the Foreign Trade (Development and Regulation) Act, as amended, to qualify for the notification's exemption.
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Customs exemption for finished leather introduced, linking eligibility to terms in the foreign trade public notice.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No.100/89-Customs by inserting a new tariff entry exempting finished leather of goat, sheep and bovine animals and their young ones. An Explanation defines that such "Finished leather" must comply with the terms and conditions specified in Public Notice No.3.ETC(PN)/92-97 issued under the Foreign Trade (Development and Regulation) Act, as amended, to qualify for the notification's exemption.
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