Customs tariff amendments expand exemptions and revise duty rates and table entries for specified imported goods. Amendments revise the exemption notification by substituting, omitting and inserting multiple Table entries and columns to modify duty treatment and concessional indicators, add a new serial for specified naphtha imports by listed power plants, and change goods coverage for targeted sectors. The Annexure is reworked by omitting a condition, substituting and expanding Lists (including new List 2A and revised Lists 5, 6 and 41), specifying eligible units and licencees for certain imports, and expanding the catalogue of assistive devices and sectoral machinery eligible for concession.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff amendments expand exemptions and revise duty rates and table entries for specified imported goods.
Amendments revise the exemption notification by substituting, omitting and inserting multiple Table entries and columns to modify duty treatment and concessional indicators, add a new serial for specified naphtha imports by listed power plants, and change goods coverage for targeted sectors. The Annexure is reworked by omitting a condition, substituting and expanding Lists (including new List 2A and revised Lists 5, 6 and 41), specifying eligible units and licencees for certain imports, and expanding the catalogue of assistive devices and sectoral machinery eligible for concession.
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