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    <title>Budget Notification- Amendments in the notification No. 21/2002-Customs, dated 1st March, 2002</title>
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    <description>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&amp;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.</description>
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