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        Case ID :

        Budget Notification- Amendments in the notification No. 21/2002-Customs, dated 1st March, 2002 - 011/2005 - Customs -Tariff

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        Customs tariff amendment revises exemption schedules, alters duty rates and inserts sectoral lists affecting import classification and eligibility. Amendments to the customs exemption notification substitute the preamble reference and add a proviso creating phased exclusions for specified table entries. The tariff Table is extensively amended: multiple serial entries have duty rates substituted, numerous entries are omitted, and new serial numbers and group entries are inserted, including a revised conditional concession for pharmaceutical and biotechnology goods contingent on registration or R&D status. The Annexure deletes selected lists, inserts Lists 26A, 27A, 48 and 49 naming eligible goods and components, and revises item descriptions and tariff headings, thereby redefining exemption scope and eligibility.
                      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 tariff amendment revises exemption schedules, alters duty rates and inserts sectoral lists affecting import classification and eligibility.

                            Amendments to the customs exemption notification substitute the preamble reference and add a proviso creating phased exclusions for specified table entries. The tariff Table is extensively amended: multiple serial entries have duty rates substituted, numerous entries are omitted, and new serial numbers and group entries are inserted, including a revised conditional concession for pharmaceutical and biotechnology goods contingent on registration or R&D status. The Annexure deletes selected lists, inserts Lists 26A, 27A, 48 and 49 naming eligible goods and components, and revises item descriptions and tariff headings, thereby redefining exemption scope and eligibility.





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                            ActsIncome Tax
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