The Central Board of Indirect Taxes and Customs (CBIC) amended amends Custom Notification to clarify scope of exemption.
The Government seeks to further amend notification No. 24/2005-Customs dated 1st March, 2005 so as to clarify the scope of exemption under entry at S.No. 13S of the said notification.
In the said notification, in the TABLE, against S.No. 13S, in column (3), for item (i), the items “Multiple Input/Multiple Output (MIMO) products”; and “Long Term Evolution (LTE) products” shall be substituted.
This notification shall come into force on 2nd February, 2021.
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