Customs notification amendments update exemption entries, substitute conditions, and insert or omit specified tariff items in schedules. The Central Government, invoking section 25 of the Customs Act, 1962, directs amendments to seven prior Customs exemption notifications by omitting specified schedule entries, substituting conditionary text and ad valorem tariff entries, and inserting new goods descriptions into the Tables annexed to those notifications, thereby altering exemption scope and tariff treatment.
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Provisions expressly mentioned in the judgment/order text.
Customs notification amendments update exemption entries, substitute conditions, and insert or omit specified tariff items in schedules.
The Central Government, invoking section 25 of the Customs Act, 1962, directs amendments to seven prior Customs exemption notifications by omitting specified schedule entries, substituting conditionary text and ad valorem tariff entries, and inserting new goods descriptions into the Tables annexed to those notifications, thereby altering exemption scope and tariff treatment.
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