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of <h1>Umbrella cloth panels exempt from Special Additional Duty under amended customs notification per Section 3A of Customs Tariff Act.</h1> The Central Government has amended Notification No. 23/2002-Customs, dated March 1, 2002, to exempt umbrella cloth panels from the Special Additional Duty (SAD). This amendment, effective from July 3, 2003, is made under the powers granted by Section 3A of the Customs Tariff Act, 1975, considering the public interest and applicable taxes on similar goods in India. The amendment adds entry 37A to the notification, specifying that goods listed under S.No. 173A in Notification No. 21/2002-Customs, dated March 1, 2002, will have a nil duty rate.
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