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    <description>The government substitutes the words &quot;components and raw materials&quot; with &quot;capital goods, components and raw materials&quot; in the existing notification, thereby extending the exemption&#039;s operative language to include capital goods alongside components and raw materials through a textual substitution in the tariff notification.</description>
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      <description>The government substitutes the words &quot;components and raw materials&quot; with &quot;capital goods, components and raw materials&quot; in the existing notification, thereby extending the exemption&#039;s operative language to include capital goods alongside components and raw materials through a textual substitution in the tariff notification.</description>
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