Customs exemption amendment expands approved importers to include travel agencies and classified hotels for air conditioned vehicles. The notification amends the Explanation to Notification No. 73/94 Customs by substituting the phrase identifying eligible importers so that the exemption for import of air conditioned cars and coaches applies to 'a Travel Agency or a Classified Hotel approved by the Director General of Tourism in the Ministry of Tourism, Government of India,' thereby expressly including classified hotels alongside approved travel agencies.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendment expands approved importers to include travel agencies and classified hotels for air conditioned vehicles.
The notification amends the Explanation to Notification No. 73/94 Customs by substituting the phrase identifying eligible importers so that the exemption for import of air conditioned cars and coaches applies to "a Travel Agency or a Classified Hotel approved by the Director General of Tourism in the Ministry of Tourism, Government of India," thereby expressly including classified hotels alongside approved travel agencies.
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