Customs tariff amendment redefines exemption coverage for precision and specialised industrial machinery listed in the schedule. The amendment revises the exemption table of an existing customs notification by omitting specified item entries and inserting numerous detailed descriptions of precision and specialised industrial machinery across multiple serial headings, thereby redefining which machines and technical variants are covered by the tariff schedule's exemption.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff amendment redefines exemption coverage for precision and specialised industrial machinery listed in the schedule.
The amendment revises the exemption table of an existing customs notification by omitting specified item entries and inserting numerous detailed descriptions of precision and specialised industrial machinery across multiple serial headings, thereby redefining which machines and technical variants are covered by the tariff schedule's exemption.
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