Auxiliary duty amendment alters customs exemption schedule by omitting one entry and inserting a replacement entry. The Central Government amends a prior customs notification by omitting a specified serial entry from the exemption Schedule and inserting a new serial entry after a designated item, thereby modifying the list of miscellaneous exemptions under the tariff through administrative deletion and substitution of Schedule entries under statutory delegated powers.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty amendment alters customs exemption schedule by omitting one entry and inserting a replacement entry.
The Central Government amends a prior customs notification by omitting a specified serial entry from the exemption Schedule and inserting a new serial entry after a designated item, thereby modifying the list of miscellaneous exemptions under the tariff through administrative deletion and substitution of Schedule entries under statutory delegated powers.
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