Customs exemption scope expanded to include spares and consumables for office equipments under gem and jewellery notification. Notification No. 15/92-Cus. dated 3-1-1992 amends Notification No. 3-Customs/88 by inserting the words 'and spares and consumables thereof' after 'Office equipments' in the Annexure entry corresponding to serial No. 11, thereby expanding that entry to expressly include spares and consumables for office equipments.