Auxiliary duty amendment adds a notification to the Customs exemption schedule, altering tariff exemption entries. The Central Government exercises powers under section 25(1) of the Customs Act, 1962 read with section 93(4) of the Finance Act, 1987 to amend Notification No. 207/87-Customs by inserting, after serial number 303, a new entry adding Notification No. 332/87-Customs, dated 29th September, 1987, into the Schedule of miscellaneous exemption notifications governing auxiliary duty.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty amendment adds a notification to the Customs exemption schedule, altering tariff exemption entries.
The Central Government exercises powers under section 25(1) of the Customs Act, 1962 read with section 93(4) of the Finance Act, 1987 to amend Notification No. 207/87-Customs by inserting, after serial number 303, a new entry adding Notification No. 332/87-Customs, dated 29th September, 1987, into the Schedule of miscellaneous exemption notifications governing auxiliary duty.
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