Customs exemption amendments change usage conditions, extend expiry dates and increase ad valorem duty rates. Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, directs amendments to three customs exemption notifications: the 1977 notification omits its Proviso, deletes Sl. No. 1 in the Table and narrows Sl. No. 2's permitted use wording; the 1979 notification extends the expiry date in paragraph 2; and the 1986 notification increases the specified ad valorem duty in the opening paragraph and extends the expiry date in paragraph 2.
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Customs exemption amendments change usage conditions, extend expiry dates and increase ad valorem duty rates.
Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, directs amendments to three customs exemption notifications: the 1977 notification omits its Proviso, deletes Sl. No. 1 in the Table and narrows Sl. No. 2's permitted use wording; the 1979 notification extends the expiry date in paragraph 2; and the 1986 notification increases the specified ad valorem duty in the opening paragraph and extends the expiry date in paragraph 2.
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