Customs exemption for agricultural infrastructure: mechanized handling and protected cultivation projects added under tariff heading coverage. Amendment expands projects assessable under Customs Tariff heading 9801 by substituting serial 40 to include installation of mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticulture produce, and by inserting a new serial entry for greenhouse setups for protected cultivation of horticulture and floriculture produce, as further amendments to Notification No. 42/96-Customs made under the relevant sub-item of the First Schedule to the Customs Tariff Act, 1975.