Auxiliary duty amendment removes specified table entry, altering exemption notification under customs law and operative scope. The Government, invoking powers under sub-section (1) of section 25 of the Customs Act, read with sub-clause (4) of clause 95 of the Finance Bill (via the Provisional Collection of Taxes Act), omits Sl. No. 12 and its related entries from the Table annexed to Notification No. 114/87-Customs dated 1 March 1987, thereby modifying the earlier customs exemption notification.
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Auxiliary duty amendment removes specified table entry, altering exemption notification under customs law and operative scope.
The Government, invoking powers under sub-section (1) of section 25 of the Customs Act, read with sub-clause (4) of clause 95 of the Finance Bill (via the Provisional Collection of Taxes Act), omits Sl. No. 12 and its related entries from the Table annexed to Notification No. 114/87-Customs dated 1 March 1987, thereby modifying the earlier customs exemption notification.
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