Materials required for manufacture of capital goods for supply to fertilizer plants - Amendment to Notification No. 103/93-Cus. - 137/93 - Customs -Tariff
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Customs licence cutoff limits exemption to licences issued before a specified cutoff and revises licence-value reference. Amendment to Notification No. 103/93-Cus confines the customs exemption for materials for capital goods supplied to fertilizer plants by inserting a proviso excluding licences issued after a specified cutoff date and by substituting the term 'value of the licence' with a temporal formulation limiting that reference to licences issued up to that cutoff date.
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 licence cutoff limits exemption to licences issued before a specified cutoff and revises licence-value reference.
Amendment to Notification No. 103/93-Cus confines the customs exemption for materials for capital goods supplied to fertilizer plants by inserting a proviso excluding licences issued after a specified cutoff date and by substituting the term "value of the licence" with a temporal formulation limiting that reference to licences issued up to that cutoff date.
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