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    <title>Exemption the duty of customs leviable under the First Schedule (ThisNotification amends the Notification No. 20/2006 dt. 1.3.2006)</title>
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    <description>The amendment inserts a non-applicability clause providing that the notification shall not apply to goods specified against the first serial entry where an exemption from the whole of the customs duty leviable under the First Schedule is being availed under any of the listed earlier exemption notifications, thereby preserving those prior full-duty exemptions and preventing overlapping concessions.</description>
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      <description>The amendment inserts a non-applicability clause providing that the notification shall not apply to goods specified against the first serial entry where an exemption from the whole of the customs duty leviable under the First Schedule is being availed under any of the listed earlier exemption notifications, thereby preserving those prior full-duty exemptions and preventing overlapping concessions.</description>
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