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Exemption from Customs Duty - Graded BCD structure for hearable / wearable devices and its parts, sub-parts and subassembly - Amendment in Notification Nos. 11/2022-Custom and 12/2022-Custom dated 01-02-2022

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....lhi, the 27th April, 2023 G.S.R. 319(E).--In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes amendments in the following notifications of the Ministry of Finance (Department of Revenue), specified in Column (2) of the Table below to....

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....ion No. 12/2022-Customs, dated the 1st February, 2022, vide number G.S.R. 86(E), dated the 1st February, 2022. In the notification, after the Explanation, the following proviso shall be inserted, namely:- "Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented to....