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<h1>Customs Exemption Widened: Amended Notification No. 315/83-Customs Expands Scope for Electronic Manufacturing Projects under Heading 98.01</h1> The Central Government has amended Notification No. 315/83-Customs, originally issued on November 26, 1983, under the authority of the Customs Act, 1962. This amendment, effective from July 2, 1992, changes the wording related to customs exemptions for goods under Heading 98.01. The previous language, which referred to 'the initial setting up of an industrial unit for the manufacture of electronics items or the substantial expansion of an existing industrial unit manufacturing electronic items,' has been replaced with 'the industrial plant or projects for the manufacture of electronic items.' This adjustment reflects a broader application of the exemption.