Amendments to customs exemption notifications revise schedule entries and clarify steel product coverage under auxiliary duty. The Central Government, exercising statutory amendment power, directs targeted amendments to four customs exemption notifications: inserting cross-references into the Schedules of Notifications 25/91 and 109/91, omitting one Schedule entry from Notification 27/91, and substituting the tariff description for S. No. 8 in Notification 108/91 to specify billets, blooms and slabs of iron or non-alloy steel with carbon below a threshold and cold-rolled electrical steel sheets.
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Provisions expressly mentioned in the judgment/order text.
Amendments to customs exemption notifications revise schedule entries and clarify steel product coverage under auxiliary duty.
The Central Government, exercising statutory amendment power, directs targeted amendments to four customs exemption notifications: inserting cross-references into the Schedules of Notifications 25/91 and 109/91, omitting one Schedule entry from Notification 27/91, and substituting the tariff description for S. No. 8 in Notification 108/91 to specify billets, blooms and slabs of iron or non-alloy steel with carbon below a threshold and cold-rolled electrical steel sheets.
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