Auxiliary duty amendment updates the exemption schedule by inserting and omitting specified notification entries under statutory powers. Amendment revises the Schedule to Notification No. 124/92-Cus by inserting, adding and omitting specified entries relating to auxiliary duty exemptions, effected under the powers of the Central Government under the Customs Act read with a Finance Bill provision; it inserts a new entry after S. No. 67, omits S. Nos. 89 and 90, and adds four consecutive entries after S. No. 92, thereby altering which subordinate notifications are recognised for auxiliary duty exemption purposes.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty amendment updates the exemption schedule by inserting and omitting specified notification entries under statutory powers.
Amendment revises the Schedule to Notification No. 124/92-Cus by inserting, adding and omitting specified entries relating to auxiliary duty exemptions, effected under the powers of the Central Government under the Customs Act read with a Finance Bill provision; it inserts a new entry after S. No. 67, omits S. Nos. 89 and 90, and adds four consecutive entries after S. No. 92, thereby altering which subordinate notifications are recognised for auxiliary duty exemption purposes.
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