Tariff exemption amendment substitutes the description of areca nut under a specified subheading and sets its commencement. Amendment to a customs exemption notification substitutes the tariff description for S. No. 4 in the Table so that column (2) now reads 'Areca nut falling under subheading 0802 80,' thereby altering the classificatory description that determines the scope of the exemption; the amendment is made under statutory powers and is effective from 1st January, 2012.
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Provisions expressly mentioned in the judgment/order text.
Tariff exemption amendment substitutes the description of areca nut under a specified subheading and sets its commencement.
Amendment to a customs exemption notification substitutes the tariff description for S. No. 4 in the Table so that column (2) now reads "Areca nut falling under subheading 0802 80," thereby altering the classificatory description that determines the scope of the exemption; the amendment is made under statutory powers and is effective from 1st January, 2012.
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