Customs tariff amendment expands exemption coverage to include an additional polyester filament yarn tariff heading. Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 30/85-Customs by substituting the reference 'heading No. 54.02 or 54.06' with 'heading No. 54.02, 54.04 or 54.06,' thereby bringing goods classifiable under the added heading into the scope of the exemption for polyester filament yarn above 750 deniers.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff amendment expands exemption coverage to include an additional polyester filament yarn tariff heading.
Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 30/85-Customs by substituting the reference "heading No. 54.02 or 54.06" with "heading No. 54.02, 54.04 or 54.06," thereby bringing goods classifiable under the added heading into the scope of the exemption for polyester filament yarn above 750 deniers.
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