Customs exemption amendment adds seeds of pulses to notified tariff exemptions under central statutory power. Amendment inserts Seeds of pulses as Sl. No. 6 in the Table to Notification No. 265/88-Cus., thereby adding seeds of pulses to the list of items covered by that miscellaneous customs exemption. The Central Government made this change under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962, as necessary in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendment adds seeds of pulses to notified tariff exemptions under central statutory power.
Amendment inserts Seeds of pulses as Sl. No. 6 in the Table to Notification No. 265/88-Cus., thereby adding seeds of pulses to the list of items covered by that miscellaneous customs exemption. The Central Government made this change under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962, as necessary in the public interest.
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