Customs tariff amendment revises specified tariff headings, substituting updated entries to modify exemption notification scope. The government, invoking section 25(1) of the Customs Act, 1962, substitutes the column (2) tariff entries in the table annexed to the original exemption notification: replacing the entry for Sl. No. 11 with updated tariff heading references and replacing the entry for Sl. No. 12 with different tariff heading references, thereby altering the exemption's applicable tariff citations.
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The government, invoking section 25(1) of the Customs Act, 1962, substitutes the column (2) tariff entries in the table annexed to the original exemption notification: replacing the entry for Sl. No. 11 with updated tariff heading references and replacing the entry for Sl. No. 12 with different tariff heading references, thereby altering the exemption's applicable tariff citations.
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