Customs exemption amendment adds moulds, dies and instruments to fixtures, expanding coverage under the existing exemption. Amendment inserts the words 'Moulds, Dies, Instruments' after 'Fixtures' against Sl. No. 9 in the Annexure to Notification No. 263 Customs/85, enacted under the authority of sub section (1) of Section 25 of the Customs Act, 1962, to extend the exemption coverage to these additional goods.
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Customs exemption amendment adds moulds, dies and instruments to fixtures, expanding coverage under the existing exemption.
Amendment inserts the words "Moulds, Dies, Instruments" after "Fixtures" against Sl. No. 9 in the Annexure to Notification No. 263 Customs/85, enacted under the authority of sub section (1) of Section 25 of the Customs Act, 1962, to extend the exemption coverage to these additional goods.
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