Customs exemption amendments increase ad valorem concessions and revise covered items, altering several prior notifications. Amendments directed under section 25(1) of the Customs Act substitute higher ad valorem rates, omit specified entries, and revise item descriptions across seven listed exemption notifications. Changes include replacing earlier percentage concessions with increased ad valorem rates in multiple notifications, omitting an aeroplanes entry and certain table entries, substituting a parts-for-tractors entry with an explicit concession, and restricting one notification's wording to 'helicopter parts.'
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendments increase ad valorem concessions and revise covered items, altering several prior notifications.
Amendments directed under section 25(1) of the Customs Act substitute higher ad valorem rates, omit specified entries, and revise item descriptions across seven listed exemption notifications. Changes include replacing earlier percentage concessions with increased ad valorem rates in multiple notifications, omitting an aeroplanes entry and certain table entries, substituting a parts-for-tractors entry with an explicit concession, and restricting one notification's wording to "helicopter parts."
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