Customs exemption scope expanded to include gliders alongside aeroplanes under Customs Act authority by amendment notification. Notification No. 53/95-Cus., dated 16 March 1995, amends Notification No. 70/94-Customs by substituting the word 'aeroplanes' with 'aeroplanes, gliders' wherever it occurs, thereby bringing parts of gliders within the same miscellaneous customs exemption; the amendment is made under sub section (1) of section 25 of the Customs Act, 1962 in the public interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption scope expanded to include gliders alongside aeroplanes under Customs Act authority by amendment notification.
Notification No. 53/95-Cus., dated 16 March 1995, amends Notification No. 70/94-Customs by substituting the word "aeroplanes" with "aeroplanes, gliders" wherever it occurs, thereby bringing parts of gliders within the same miscellaneous customs exemption; the amendment is made under sub section (1) of section 25 of the Customs Act, 1962 in the public interest.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
