Customs notification amendment updates electronic component descriptions in the exemption schedule, replacing capacitor and switch eligibility criteria. Amendment revises the exemptions table of Notification No. 91/89 Customs under the enabling power of sub section (1) of section 25 of the Customs Act, 1962, substituting in the Table the column (2) entry for Sl. No. 9 with 'Capacitors (excluding paper capacitors, power capacitors and disc ceramic capacitors).' and for Sl. No. 11 with 'Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC.'
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs notification amendment updates electronic component descriptions in the exemption schedule, replacing capacitor and switch eligibility criteria.
Amendment revises the exemptions table of Notification No. 91/89 Customs under the enabling power of sub section (1) of section 25 of the Customs Act, 1962, substituting in the Table the column (2) entry for Sl. No. 9 with "Capacitors (excluding paper capacitors, power capacitors and disc ceramic capacitors)." and for Sl. No. 11 with "Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
