Concessional tariff exclusion: concessional rate disapplied for CNC machines and a table item removed from notification. Amendment replaces the proviso to exclude CNC Machines from the concessional rate for goods at Sl. No. (i) of the Table and omits Item 28 and its entry from Column (2) against Sl. No. (i), thereby modifying the notification's tariff exemption structure.
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Provisions expressly mentioned in the judgment/order text.
Concessional tariff exclusion: concessional rate disapplied for CNC machines and a table item removed from notification.
Amendment replaces the proviso to exclude CNC Machines from the concessional rate for goods at Sl. No. (i) of the Table and omits Item 28 and its entry from Column (2) against Sl. No. (i), thereby modifying the notification's tariff exemption structure.
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