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        Customs

        Amendment to Notification No. 66/88-Cus. [Ch. 84] - 248/88 - Customs -Tariff

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        Ad valorem rate reduction alters customs exemption, narrowing tariff relief under the amended notification. The Central Government, invoking powers under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 66/88-Customs by substituting the figures and words '40 per cent ad valorem' with '25 per cent ad valorem,' thereby changing the ad valorem exemption rate specified in the original notification.
                          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.

                                Ad valorem rate reduction alters customs exemption, narrowing tariff relief under the amended notification.

                                The Central Government, invoking powers under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 66/88-Customs by substituting the figures and words "40 per cent ad valorem" with "25 per cent ad valorem," thereby changing the ad valorem exemption rate specified in the original notification.


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