Customs exemption: amendment substitutes a Nil rate for a specified tariff entry, changing import duty treatment. Amendment to Notification No.21/2002 Customs substitutes the entry in column (4) against S.No. 18A with 'Nil', changing the import duty treatment for that tariff line. The Central Government acts under section 25(1) of the Customs Act, 1962 and issues Notification No.97/2006 Customs effecting this substitution as a further amendment to the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption: amendment substitutes a Nil rate for a specified tariff entry, changing import duty treatment.
Amendment to Notification No.21/2002 Customs substitutes the entry in column (4) against S.No. 18A with "Nil", changing the import duty treatment for that tariff line. The Central Government acts under section 25(1) of the Customs Act, 1962 and issues Notification No.97/2006 Customs effecting this substitution as a further amendment to the principal notification.
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