Auxiliary duty amendment adds an additional customs notification to the tariff exemption schedule, altering exemption entries. The Central Government, exercising powers under the Customs Act and the Finance Act, amends the Schedule to the principal customs exemption notification by inserting a new serial entry immediately after Serial No. 317, thereby adding a further customs notification into the list of miscellaneous exemption notifications and altering its treatment within the tariff/exemption schedule.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty amendment adds an additional customs notification to the tariff exemption schedule, altering exemption entries.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends the Schedule to the principal customs exemption notification by inserting a new serial entry immediately after Serial No. 317, thereby adding a further customs notification into the list of miscellaneous exemption notifications and altering its treatment within the tariff/exemption schedule.
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