Exemption restriction: customs relief for hoops and strips excludes items that are galvanized, painted, coated, or lacquered. The exemption does not apply to the hoops and strips at Sl. No. 6 of the Table when those hoops and strips are galvanized, painted, zinc alloy coated, aluminium alloy coated, colour coated, plastic coated, or lacquer coated, by way of a proviso added to the original notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption restriction: customs relief for hoops and strips excludes items that are galvanized, painted, coated, or lacquered.
The exemption does not apply to the hoops and strips at Sl. No. 6 of the Table when those hoops and strips are galvanized, painted, zinc alloy coated, aluminium alloy coated, colour coated, plastic coated, or lacquer coated, by way of a proviso added to the original notification.
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