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        Case ID :
        Customs

        Amends Notification No. 79/85-Cus. - 221/87 - Customs -Tariff

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        Customs exemption scope expanded to include parts and accessories, extending relief under the prior tariff notification. Amendment inserts the phrase 'and parts and accessories of the aforesaid articles' into the existing customs exemption notification, thereby extending the exemption to include parts and accessories of the specified articles and aligning them with the exemption regime applicable to those principal articles.
                          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 expanded to include parts and accessories, extending relief under the prior tariff notification.

                                Amendment inserts the phrase "and parts and accessories of the aforesaid articles" into the existing customs exemption notification, thereby extending the exemption to include parts and accessories of the specified articles and aligning them with the exemption regime applicable to those principal articles.


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