Tariff classification amendment inserts a new heading into an existing customs exemption notification, widening its listed scope. Amendment substitutes specified tariff headings in Notification No. 26/92 Customs (dated 1 March 1992) by inserting an additional tariff heading into the listed sequence, thereby altering the scope of the exemption notification; the Central Government exercised its statutory power under the Customs Act and expressed the change as necessary in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification amendment inserts a new heading into an existing customs exemption notification, widening its listed scope.
Amendment substitutes specified tariff headings in Notification No. 26/92 Customs (dated 1 March 1992) by inserting an additional tariff heading into the listed sequence, thereby altering the scope of the exemption notification; the Central Government exercised its statutory power under the Customs Act and expressed the change as necessary in the public interest.
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