Customs exemption amendment narrows duty exemption to excess over ad valorem rate; adds electronic tuner and catalysts. The notification amends an earlier customs exemption by substituting the opening paragraph to limit the exemption to the portion of duty in excess of that computed at an ad valorem rate, and by modifying the tariff Table: inserting 'electronic tuner' after 'not exceeding 20 watts rating' at S. No. 2 column (4), and appending 'alongwith associated catalysts' to S. No. 22 column (3).
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Customs exemption amendment narrows duty exemption to excess over ad valorem rate; adds electronic tuner and catalysts.
The notification amends an earlier customs exemption by substituting the opening paragraph to limit the exemption to the portion of duty in excess of that computed at an ad valorem rate, and by modifying the tariff Table: inserting "electronic tuner" after "not exceeding 20 watts rating" at S. No. 2 column (4), and appending "alongwith associated catalysts" to S. No. 22 column (3).
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