Auxiliary duty amendment removes a specific sub item from a customs exemption notification, altering the tariff entry. The Central Government, exercising powers under section 25(1) of the Customs Act and a provision of the Finance Bill given force under the Provisional Collection of Taxes Act, amends Notification No. 90/88 Customs by directing that in the Table against Sl. No. 11, column (3), sub item (XIII) and its related entry shall be omitted, effecting a textual deletion that alters the auxiliary duty exemption entry in the original notification.
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Auxiliary duty amendment removes a specific sub item from a customs exemption notification, altering the tariff entry.
The Central Government, exercising powers under section 25(1) of the Customs Act and a provision of the Finance Bill given force under the Provisional Collection of Taxes Act, amends Notification No. 90/88 Customs by directing that in the Table against Sl. No. 11, column (3), sub item (XIII) and its related entry shall be omitted, effecting a textual deletion that alters the auxiliary duty exemption entry in the original notification.
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