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        Case ID :
        Customs

        Amendment to Notification No. 117/88-Cus. [G.E. 134] - 295/88 - Customs -Tariff

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        Customs exemption eligibility broadened: proviso revised to require only that the party is not a manufacturer. Amendment to Notification No. 117/88-Customs substitutes, in the proviso to condition (d), the words 'is an Export House or Trading House, not being a manufacturer' with the words 'is not a manufacturer,' thereby changing the qualifying description used in that proviso.
                          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 exemption eligibility broadened: proviso revised to require only that the party is not a manufacturer.

                                Amendment to Notification No. 117/88-Customs substitutes, in the proviso to condition (d), the words "is an Export House or Trading House, not being a manufacturer" with the words "is not a manufacturer," thereby changing the qualifying description used in that proviso.


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