Advance Customs Clearance Permit amendment expands coverage to include computer hardware and software imports. The Central Government, exercising powers under the Customs Act, 1962, amends Notification No. 205/92-Customs by substituting in the Explanation, clause (ii), the words 'and computer software' with 'computer hardware and software', thereby extending the Advance Customs Clearance Permit coverage to include computer hardware together with computer software.
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Provisions expressly mentioned in the judgment/order text.
Advance Customs Clearance Permit amendment expands coverage to include computer hardware and software imports.
The Central Government, exercising powers under the Customs Act, 1962, amends Notification No. 205/92-Customs by substituting in the Explanation, clause (ii), the words "and computer software" with "computer hardware and software", thereby extending the Advance Customs Clearance Permit coverage to include computer hardware together with computer software.
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