Tariff classification changes update exemption notifications by substituting revised HSN entries and aligning tariff references. The notification substitutes revised HSN/tariff headings into the tables and annexure of six specified customs exemption notifications by replacing designated column and serial entries with updated tariff codes. These amendments are textual and confined to replacing earlier tariff references with the substituted HSN entries, without changing exemption eligibility, and the changes take effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification changes update exemption notifications by substituting revised HSN entries and aligning tariff references.
The notification substitutes revised HSN/tariff headings into the tables and annexure of six specified customs exemption notifications by replacing designated column and serial entries with updated tariff codes. These amendments are textual and confined to replacing earlier tariff references with the substituted HSN entries, without changing exemption eligibility, and the changes take effect from the stated commencement date.
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