Customs exemption amendment clarifies covered manufacturing implements, expanding and specifying dies, moulds and press tools under the notification. The notification amends an earlier customs exemption by substituting the words 'dies, tools, jigs and fixtures' with a detailed description: 'jigs fixtures, dies and pattern (including contour roler dies), moulds (including moulds for dies castings), press tools and parts of press tools,' thereby clarifying the items covered by the exemption under the Customs Act exercised in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendment clarifies covered manufacturing implements, expanding and specifying dies, moulds and press tools under the notification.
The notification amends an earlier customs exemption by substituting the words "dies, tools, jigs and fixtures" with a detailed description: "jigs fixtures, dies and pattern (including contour roler dies), moulds (including moulds for dies castings), press tools and parts of press tools," thereby clarifying the items covered by the exemption under the Customs Act exercised in the public interest.
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