Customs Tariff Amendment: substitution of exemption table prescribing import duty rates for specified tariff items. The Central Government, exercising its statutory power, substitutes the table in the principal customs exemption notification with a new consolidated table listing specified tariff items and the corresponding import duty or exemption rates for the listed goods, making that substituted schedule the operative tariff treatment under the exemption notification.
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Provisions expressly mentioned in the judgment/order text.
Customs Tariff Amendment: substitution of exemption table prescribing import duty rates for specified tariff items.
The Central Government, exercising its statutory power, substitutes the table in the principal customs exemption notification with a new consolidated table listing specified tariff items and the corresponding import duty or exemption rates for the listed goods, making that substituted schedule the operative tariff treatment under the exemption notification.
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