Customs exemption amendment revises tariff entries and widens commodity composition thresholds, changing exemption eligibility parameters. The Central Government directs substitution of specified Table entries in two prior customs exemption notifications, replacing certain per tonne tariff figures with new prescribed per tonne amounts and widening the stated nickel content range for a listed item to include lower concentrations, thereby altering the tariff relief parameters and material specification criteria that govern exemption eligibility.
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.
The Central Government directs substitution of specified Table entries in two prior customs exemption notifications, replacing certain per tonne tariff figures with new prescribed per tonne amounts and widening the stated nickel content range for a listed item to include lower concentrations, thereby altering the tariff relief parameters and material specification criteria that govern exemption eligibility.
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