Auxiliary duty amendment inserts a new notification entry into the customs exemption schedule, altering tariff notification list. Amendment inserts an additional serial entry into the Schedule to an existing customs exemption notification, thereby incorporating another notification by reference into the exemptions framework; the Central Government relied on powers under the Customs Act and the Finance Act to effect this textual insertion, which expands the list of notifications that govern auxiliary-duty and tariff treatment.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty amendment inserts a new notification entry into the customs exemption schedule, altering tariff notification list.
Amendment inserts an additional serial entry into the Schedule to an existing customs exemption notification, thereby incorporating another notification by reference into the exemptions framework; the Central Government relied on powers under the Customs Act and the Finance Act to effect this textual insertion, which expands the list of notifications that govern auxiliary-duty and tariff treatment.
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