Customs exemption amendment excludes specified goods from prior notification and inserts a new nil-duty table entry effective later. The amendment to Notification No. 23/2002-Customs adds a proviso excluding goods at Serial No. 42B from the notification's application from a specified effective date and inserts Serial No. 42B in the Table to identify goods referenced to Notification No. 21/2002-Customs, providing a nil rate of duty for that entry under the authority of section 3A(1) of the Customs Tariff Act, 1975, with regard to maximum sales-tax and similar local charges.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendment excludes specified goods from prior notification and inserts a new nil-duty table entry effective later.
The amendment to Notification No. 23/2002-Customs adds a proviso excluding goods at Serial No. 42B from the notification's application from a specified effective date and inserts Serial No. 42B in the Table to identify goods referenced to Notification No. 21/2002-Customs, providing a nil rate of duty for that entry under the authority of section 3A(1) of the Customs Tariff Act, 1975, with regard to maximum sales-tax and similar local charges.
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