Additional duty exemption amendment removes a Schedule item, changing which goods remain eligible under the customs notification. The Central Government amends Notification No. 49/79-Cus. by omitting Item No. 21 and its corresponding entry from the Schedule, thereby removing an additional duty exemption previously applicable to goods covered by Notification No. 118/80-Cus.; the amendment is effected under delegated legislative powers and stated public interest.
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Provisions expressly mentioned in the judgment/order text.
Additional duty exemption amendment removes a Schedule item, changing which goods remain eligible under the customs notification.
The Central Government amends Notification No. 49/79-Cus. by omitting Item No. 21 and its corresponding entry from the Schedule, thereby removing an additional duty exemption previously applicable to goods covered by Notification No. 118/80-Cus.; the amendment is effected under delegated legislative powers and stated public interest.
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