Customs exemption scope: magnetic tapes now covered by amended notification, removing previous sound recording exclusion, clarifying coverage. Amendment replaces the phrase 'magnetic tapes other than those for sound recording' with 'magnetic tapes' in Notification No. 232/87-Customs, effected by the Central Government under its statutory power and stated to be in the public interest, thereby broadening the descriptive scope of the prior miscellaneous exemption notification.
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 exemption scope: magnetic tapes now covered by amended notification, removing previous sound recording exclusion, clarifying coverage.
Amendment replaces the phrase "magnetic tapes other than those for sound recording" with "magnetic tapes" in Notification No. 232/87-Customs, effected by the Central Government under its statutory power and stated to be in the public interest, thereby broadening the descriptive scope of the prior miscellaneous exemption notification.
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