Customs exemption scope broadened to include spare parts and exemption thresholds increased, altering prior notifications. The Central Government amends Notification Nos. 70/87-Customs and 321/87-Customs by substituting 'consumable goods' with 'consumable goods and spare parts' in each notification and by increasing the value thresholds specified in those notifications, thereby broadening the scope of goods eligible under the miscellaneous exemption provisions and raising the applicable value-based eligibility criteria.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption scope broadened to include spare parts and exemption thresholds increased, altering prior notifications.
The Central Government amends Notification Nos. 70/87-Customs and 321/87-Customs by substituting "consumable goods" with "consumable goods and spare parts" in each notification and by increasing the value thresholds specified in those notifications, thereby broadening the scope of goods eligible under the miscellaneous exemption provisions and raising the applicable value-based eligibility criteria.
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