Exemption threshold for body building components increased, altering eligibility for tariff relief from the amended notification. Amendment revises the Table to the principal tariff notification by substituting the per square metre limit in column (3) against specified serial entries for body building parts and components, thereby increasing the exemption threshold for those items. The change is made under the excise and additional duties statutory powers as a public interest regulatory measure and takes effect from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Exemption threshold for body building components increased, altering eligibility for tariff relief from the amended notification.
Amendment revises the Table to the principal tariff notification by substituting the per square metre limit in column (3) against specified serial entries for body building parts and components, thereby increasing the exemption threshold for those items. The change is made under the excise and additional duties statutory powers as a public interest regulatory measure and takes effect from the stated effective date.
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