Customs tariff amendment substitutes specified commodity classifications in an exemption notification, altering covered tariff codes. The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 21/2002-Customs by substituting specified tariff classification codes against several table serial numbers, thereby revising which commodity codes are covered by the exemption notification; the amendments take effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff amendment substitutes specified commodity classifications in an exemption notification, altering covered tariff codes.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 21/2002-Customs by substituting specified tariff classification codes against several table serial numbers, thereby revising which commodity codes are covered by the exemption notification; the amendments take effect from the stated commencement date.
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