Supply scope for charitable inputs expanded to include persons or institutions specified by Central Board. The Central Government amends Notification No. 148/94 Customs by substituting, in the Table at Sl. No. 1, column (3), the words 'State Government concerned' with 'State Government concerned or from person or institution specified by the Central Board of Excise and Customs', thereby broadening the class of entities from whom inputs may be obtained under that entry.
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.
Supply scope for charitable inputs expanded to include persons or institutions specified by Central Board.
The Central Government amends Notification No. 148/94 Customs by substituting, in the Table at Sl. No. 1, column (3), the words "State Government concerned" with "State Government concerned or from person or institution specified by the Central Board of Excise and Customs", thereby broadening the class of entities from whom inputs may be obtained under that entry.
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