Deeming substitution of customs tariff references aligns prior notification with amended First Schedule upon ordinance commencement. The Board declares that references in the earlier notification to any Chapter, heading or sub heading of the First Schedule to the Customs Tariff Act shall be deemed substituted by the corresponding Chapter, heading or sub heading as amended by the Customs Tariff (Amendment) Ordinance, 2003, ensuring tariff value fixation provisions operate with the updated Schedule references from the Ordinance's commencement.
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Provisions expressly mentioned in the judgment/order text.
Deeming substitution of customs tariff references aligns prior notification with amended First Schedule upon ordinance commencement.
The Board declares that references in the earlier notification to any Chapter, heading or sub heading of the First Schedule to the Customs Tariff Act shall be deemed substituted by the corresponding Chapter, heading or sub heading as amended by the Customs Tariff (Amendment) Ordinance, 2003, ensuring tariff value fixation provisions operate with the updated Schedule references from the Ordinance's commencement.
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