Customs exemption scope broadened to include industrial plant or projects for manufacture of electronic items. Amendment substitutes the existing exemption wording with the phrase 'the industrial plant or projects for the manufacture of electronic items', effected by the Central Government under the Customs Act as a public interest measure, thereby reframing qualifying activities from initial setting up or substantial expansion of industrial units to a broader category of industrial plants or projects for manufacture of electronic items.
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 scope broadened to include industrial plant or projects for manufacture of electronic items.
Amendment substitutes the existing exemption wording with the phrase "the industrial plant or projects for the manufacture of electronic items", effected by the Central Government under the Customs Act as a public interest measure, thereby reframing qualifying activities from initial setting up or substantial expansion of industrial units to a broader category of industrial plants or projects for manufacture of electronic items.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
