Blot in Budget Notifications

By Vijay Kumar

WHILE amending the opening paragraph (amongst other contents) of Notification 21/2002-Cus by Notification No. 21/2010-Cus dated February 27, 2010, after clause (iaf), clause (iag) is inserted. This clause (iag) reads as follows:

“(iag) the goods specified against serial No. 345A of the said Table on or after the 1st day of April, 2013.”
However, the said Notification already has a clause (iag) which was inserted vide an amending Notification No. 118/2009-Cus dated October 14, 2009 which reads as follows:
“(iag) the goods specified against S.No. 22AC of the said Table on or after the 1st day of October, 2010.”

Now what happens to the first ( iag )? Or the second one?

Notification No. , Dated : February 27, 2010