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of <h1>Customs Notification Amends UPS, Power Plant Inclusions and Clarifies Conditions for New Units Under Customs Act, 1962.</h1> Notification No. 5/2007-Customs, dated January 15, 2007, amends previous customs notifications 153/1993 and 52/2003. The amendment to 153/1993 involves updating the annexure's heading 'V. OTHER ITEMS' to include specific items like Uninterrupted Power Supply Systems, Captive Power Plants, and more. For 52/2003, the amendment changes the wording in paragraph 6, condition (ii), to specify applicability to units existing for less than two years. These amendments are made under the authority of the Customs Act, 1962, in the interest of public necessity.
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