Amendment to customs exemption notification: substitute certificate heading to include cost accountants in addition to chartered accountants in Schedule Part H. An amendment substitutes the Schedule, Part H heading in Notification No. 204/92-Customs so that the heading 'Certificate by Chartered Accountant' is replaced by 'Certificate by Chartered Accountant/Cost Accountant', thereby expanding the class of professionals authorised to issue the prescribed certificate under the exemption notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to customs exemption notification: substitute certificate heading to include cost accountants in addition to chartered accountants in Schedule Part H.
An amendment substitutes the Schedule, Part H heading in Notification No. 204/92-Customs so that the heading "Certificate by Chartered Accountant" is replaced by "Certificate by Chartered Accountant/Cost Accountant", thereby expanding the class of professionals authorised to issue the prescribed certificate under the exemption notification.
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