Customs exemption scope expanded to include Karaikal alongside Ennore across multiple notifications, extending port-based applicability. The notification substitutes the words 'Ennore (Tamil Nadu)' with 'Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry)' in specified conditions of multiple customs exemption notifications, thereby extending the named territorial port reference to include Karaikal alongside Ennore.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption scope expanded to include Karaikal alongside Ennore across multiple notifications, extending port-based applicability.
The notification substitutes the words "Ennore (Tamil Nadu)" with "Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry)" in specified conditions of multiple customs exemption notifications, thereby extending the named territorial port reference to include Karaikal alongside Ennore.
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