Customs tariff amendment updates classifications and establishes distinct duty treatments for specified imports, including differentiated gold categories. The corrigendum to Customs notification No. 12/2012 revises table entries by adding and removing tariff item numbers, splits S. No. 252 into two categories with distinct duty specifications and an explanation that prior clearances count toward the aggregate quantity, and restructures S. No. 321 into two subcategories of imported gold with differentiated duty treatment for bars/coins versus other gold forms.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff amendment updates classifications and establishes distinct duty treatments for specified imports, including differentiated gold categories.
The corrigendum to Customs notification No. 12/2012 revises table entries by adding and removing tariff item numbers, splits S. No. 252 into two categories with distinct duty specifications and an explanation that prior clearances count toward the aggregate quantity, and restructures S. No. 321 into two subcategories of imported gold with differentiated duty treatment for bars/coins versus other gold forms.
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