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        Customs

        Air-conditioned cars and coaches - Amendment to Notification No. 83/92-Cus. - 298/92 - Customs -Tariff

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        Customs exemption wording changed to require specified goods be for providing transport for tourists, and definition expanded. The amendment to Notification No. 283/92-Customs substitutes wording in clause (a) of the second proviso so the exemption applies where specified goods are required for providing transport for tourists, and expands the Explanation by replacing 'Tour Operator' with 'Tour Operator, Tourist Transport Operator'.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs exemption wording changed to require specified goods be for providing transport for tourists, and definition expanded.

                                The amendment to Notification No. 283/92-Customs substitutes wording in clause (a) of the second proviso so the exemption applies where specified goods are required for providing transport for tourists, and expands the Explanation by replacing "Tour Operator" with "Tour Operator, Tourist Transport Operator".


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