Customs exemption scope expanded to include specified gold articles under advance licences and to reference magnetic tapes in eligibility. Amendment to the Customs exemption for imports against advance licences substitutes the eligibility wording in condition (f) to reference the goods listed at Sl. Nos. 144 and 145 and inserts two First Schedule entries: Sl. No. 144 covering gold of 18 carats and below in sheets, tubes, pipes, wires and solders; and Sl. No. 145 covering gold findings and related mountings of 18 carats and below, thereby identifying these goods as eligible under the notification.
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 exemption scope expanded to include specified gold articles under advance licences and to reference magnetic tapes in eligibility.
Amendment to the Customs exemption for imports against advance licences substitutes the eligibility wording in condition (f) to reference the goods listed at Sl. Nos. 144 and 145 and inserts two First Schedule entries: Sl. No. 144 covering gold of 18 carats and below in sheets, tubes, pipes, wires and solders; and Sl. No. 145 covering gold findings and related mountings of 18 carats and below, thereby identifying these goods as eligible under the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
