Amendment to customs exemption notification expands certification to include cost accountants alongside chartered accountants. Amendment substitutes the Schedule heading in Part H of the customs exemption notification, replacing the heading 'Certificate by Chartered Accountant' with 'Certificate by Chartered Accountant/Cost Accountant', thereby recognising cost accountants alongside chartered accountants as authorised certifying professionals for the specified exemption mechanism.
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Provisions expressly mentioned in the judgment/order text.
Amendment to customs exemption notification expands certification to include cost accountants alongside chartered accountants.
Amendment substitutes the Schedule heading in Part H of the customs exemption notification, replacing the heading "Certificate by Chartered Accountant" with "Certificate by Chartered Accountant/Cost Accountant", thereby recognising cost accountants alongside chartered accountants as authorised certifying professionals for the specified exemption mechanism.
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