Customs notification amendment removes a specified exemption entry for warehousing stations, changing the scope of tariff exemptions. Under statutory power conferred by the Customs Act, the Central Board of Excise and Customs amends Notification No. 51/85-Customs by omitting item (viii) and its corresponding entry, thereby withdrawing that specific exemption provision relating to warehousing stations from the earlier notification and altering the scope of tariff exemptions applicable to warehousing stations.
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Provisions expressly mentioned in the judgment/order text.
Customs notification amendment removes a specified exemption entry for warehousing stations, changing the scope of tariff exemptions.
Under statutory power conferred by the Customs Act, the Central Board of Excise and Customs amends Notification No. 51/85-Customs by omitting item (viii) and its corresponding entry, thereby withdrawing that specific exemption provision relating to warehousing stations from the earlier notification and altering the scope of tariff exemptions applicable to warehousing stations.
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