Customs amendment expands tariff coverage and replaces 'footballs' with 'inflatable balls' in an exemption notification. Amendment to a customs exemption notification substitutes the reference 'Chapter 39' with 'Chapter 39 or 56,' expanding tariff classification coverage, and replaces the commodity term 'footballs' wherever it occurs with 'inflatable balls.' The Central Government issues the amendment under powers conferred by sub section (1) of section 25 of the Customs Act, 1962, as necessary in the public interest.
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.
Customs amendment expands tariff coverage and replaces 'footballs' with 'inflatable balls' in an exemption notification.
Amendment to a customs exemption notification substitutes the reference "Chapter 39" with "Chapter 39 or 56," expanding tariff classification coverage, and replaces the commodity term "footballs" wherever it occurs with "inflatable balls." The Central Government issues the amendment under powers conferred by sub section (1) of section 25 of the Customs Act, 1962, as necessary in the public interest.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.