Customs exemption amendments update specified notification entries to broaden and clarify product descriptions for leather and machinery. The Central Government, under section 25(1) of the Customs Act, 1962, amends three prior exemption notifications by substituting specific tariff-table descriptions: 'Clicking machine (upper)' becomes 'Clicking machine'; the sole leather entry is expanded to include sole leather and cut soles and units thereof with or without heels of leather/PVC/rubber/coco board/masonite or any other particle board or combination thereof, with or without rubber/PVC top lift; and every occurrence of 'blades for leather shaving machines' is replaced by 'blades/ knives for leather shaving machines'.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendments update specified notification entries to broaden and clarify product descriptions for leather and machinery.
The Central Government, under section 25(1) of the Customs Act, 1962, amends three prior exemption notifications by substituting specific tariff-table descriptions: "Clicking machine (upper)" becomes "Clicking machine"; the sole leather entry is expanded to include sole leather and cut soles and units thereof with or without heels of leather/PVC/rubber/coco board/masonite or any other particle board or combination thereof, with or without rubber/PVC top lift; and every occurrence of "blades for leather shaving machines" is replaced by "blades/ knives for leather shaving machines".
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