Exemption from Special Additional Duty for umbrella cloth panels introduced, creating a tariff entry exempting such goods from SAD. Amendment to Notification No. 23/2002-Customs inserts a new table entry exempting umbrella cloth panels, as specified against the related table in Notification No. 21/2002-Customs, from Special Additional Duty by declaring Nil SAD for those goods.
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Provisions expressly mentioned in the judgment/order text.
Exemption from Special Additional Duty for umbrella cloth panels introduced, creating a tariff entry exempting such goods from SAD.
Amendment to Notification No. 23/2002-Customs inserts a new table entry exempting umbrella cloth panels, as specified against the related table in Notification No. 21/2002-Customs, from Special Additional Duty by declaring Nil SAD for those goods.
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