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        Customs

        Amends Notification 12/2012 – Customs - Prescribes effective rate of duty on import of goods. - 39/2012 - Customs -Tariff

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        Customs amendment: substitution of 'polyester made ups' with 'man-made made ups' broadens scope for prescribed duty. Under powers of section 25(1) Customs Act, the Central Government substitutes 'polyester made ups' with 'man-made made ups' in the Annexure to the principal customs notification, thereby changing the descriptive scope in Condition 28 for purposes of prescribed duty.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Customs amendment: substitution of 'polyester made ups' with 'man-made made ups' broadens scope for prescribed duty.

                          Under powers of section 25(1) Customs Act, the Central Government substitutes "polyester made ups" with "man-made made ups" in the Annexure to the principal customs notification, thereby changing the descriptive scope in Condition 28 for purposes of prescribed duty.


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