Customs notification amendment expands proviso to include loss, use or return for further processing of petroleum inputs. The Central Government, exercising powers under the Customs Act, substitutes in the second proviso of Notification No. 158 Customs (2 August 1976) the words 'have been lost during such process' with 'have been lost or used during such process or returned to any other refinery for further processing of petroleum products,' thereby broadening the proviso to include loss, use during processing, and return to another refinery for further processing.
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Provisions expressly mentioned in the judgment/order text.
Customs notification amendment expands proviso to include loss, use or return for further processing of petroleum inputs.
The Central Government, exercising powers under the Customs Act, substitutes in the second proviso of Notification No. 158 Customs (2 August 1976) the words "have been lost during such process" with "have been lost or used during such process or returned to any other refinery for further processing of petroleum products," thereby broadening the proviso to include loss, use during processing, and return to another refinery for further processing.
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