Amends Notification No. 21/2002-Customs, thereby removing the actual user condition and restricting the exemption to LCD TV panels of 20 inches and above. - 101/2011-Customs - Customs -Tariff
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Customs exemption amendment: restricts exemption to large LCD TV panels and removes actual user condition. Substitutes the table entries for S. No. 319A in the customs exemption notification to limit the exemptible goods to LCD TV panels of 20 inches and above and removes the prior actual user condition by replacing the corresponding column entry with '-', thereby narrowing the exemption and altering eligibility mechanics under the notification.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendment: restricts exemption to large LCD TV panels and removes actual user condition.
Substitutes the table entries for S. No. 319A in the customs exemption notification to limit the exemptible goods to LCD TV panels of 20 inches and above and removes the prior actual user condition by replacing the corresponding column entry with "-", thereby narrowing the exemption and altering eligibility mechanics under the notification.
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