Customs exemption scope expanded to include rock drilling bit parts, broadening applicability of existing notification. Amendment substitutes the description of exempted goods in Notification No. 65/86-Customs so that the phrase 'rock drilling bits' is replaced by 'rock drilling bits and parts thereof', thereby extending the notification's exemption to include parts of the specified goods.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption scope expanded to include rock drilling bit parts, broadening applicability of existing notification.
Amendment substitutes the description of exempted goods in Notification No. 65/86-Customs so that the phrase "rock drilling bits" is replaced by "rock drilling bits and parts thereof", thereby extending the notification's exemption to include parts of the specified goods.
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