Drawback amendment adds specified imported inputs to Customs notification, extending concessional treatment under the Customs Act. Amendment adds four goods to Notification No. 44/91 Cus under the authority of sub section (1A) of section 75: plain aluminium foil (>99% aluminium); polypropylene film ( 12 micron); metallised polypropylene film ( 12 micron); and condenser impregnant/insulating fluid (nisseki capacitor oil), thereby expanding the notification's coverage and making those items subject to its concessional framework from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Drawback amendment adds specified imported inputs to Customs notification, extending concessional treatment under the Customs Act.
Amendment adds four goods to Notification No. 44/91 Cus under the authority of sub section (1A) of section 75: plain aluminium foil (>99% aluminium); polypropylene film ( 12 micron); metallised polypropylene film ( 12 micron); and condenser impregnant/insulating fluid (nisseki capacitor oil), thereby expanding the notification's coverage and making those items subject to its concessional framework from the stated commencement date.
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