Auxiliary duty amendment removes a tariff exemption entry, altering the customs notification's annexed table. Amendment to a customs exemption notification deletes Sl. No. 15 and its related entries from the annexed Table of Notification No. 311-Customs, removing the corresponding auxiliary duty exemption. The Central Government exercised its delegated power under customs and finance legislation in the public interest to effect the deletion without substituting a replacement entry.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty amendment removes a tariff exemption entry, altering the customs notification's annexed table.
Amendment to a customs exemption notification deletes Sl. No. 15 and its related entries from the annexed Table of Notification No. 311-Customs, removing the corresponding auxiliary duty exemption. The Central Government exercised its delegated power under customs and finance legislation in the public interest to effect the deletion without substituting a replacement entry.
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