Customs notification amendment: substitution of tariff heading and omission of schedule entry alters exemption scope. Amendment substitutes the prior reference to multiple tariff headings with heading No. 44.03 and omits Sl. No. 3 and its entry from the Schedule, thereby narrowing the tariff classification cited in the exemption notification and altering the scope of the miscellaneous exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs notification amendment: substitution of tariff heading and omission of schedule entry alters exemption scope.
Amendment substitutes the prior reference to multiple tariff headings with heading No. 44.03 and omits Sl. No. 3 and its entry from the Schedule, thereby narrowing the tariff classification cited in the exemption notification and altering the scope of the miscellaneous exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.