Customs concession restriction by substituting the exempt goods description to narrow the exemption scope. Amendment restricts a customs concession by substituting the entry in the Table to Notification No. 93/86-Customs: the column (2) description at the relevant serial number is replaced with 'Cinematographic projectors, whether or not incorporating sound recording or reproducing apparatus falling under heading No. 90.07', thus narrowing the scope of the exemption under the Customs Act authority invoked in the amendment.
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 concession restriction by substituting the exempt goods description to narrow the exemption scope.
Amendment restricts a customs concession by substituting the entry in the Table to Notification No. 93/86-Customs: the column (2) description at the relevant serial number is replaced with "Cinematographic projectors, whether or not incorporating sound recording or reproducing apparatus falling under heading No. 90.07", thus narrowing the scope of the exemption under the Customs Act authority invoked in the amendment.
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