Customs exemption amended to add Nepal-manufactured imports including pan masala and emery and sand paper. Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 132 Customs by inserting Serial Nos. 50-53 into the Schedule to include Pan Masala (defined as preparations containing betel nuts and specified ingredients), Emery Cloth, Emery Paper, and Sand Paper among the goods covered by the notification.