Re-importation after repair: textual amendment corrects proviso wording to identify the appropriate industrial directorate. The Central Government, invoking its statutory power under the Customs Act, has substituted wording in the first proviso of Notification No. 204-Customs to replace the reference to the Development Wing with the Ministry of Industry's Directorate of General of Technical Development, effecting a textual correction to the proviso without altering the exemption scheme.
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Provisions expressly mentioned in the judgment/order text.
Re-importation after repair: textual amendment corrects proviso wording to identify the appropriate industrial directorate.
The Central Government, invoking its statutory power under the Customs Act, has substituted wording in the first proviso of Notification No. 204-Customs to replace the reference to the Development Wing with the Ministry of Industry's Directorate of General of Technical Development, effecting a textual correction to the proviso without altering the exemption scheme.
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