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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Central Government Can Exempt Excess Duty on Imported Materials for Domestic Manufacturing under Section 66 of Customs Act, 1962.</h1> Section 66 of the Customs Act, 1962, grants the Central Government the authority to exempt imported materials used in manufacturing goods within a warehouse from excess duty. If the duty on imported materials surpasses the duty on the manufactured goods, the government can issue a notification in the Official Gazette to exempt the excess duty. This exemption is intended to support the establishment or development of domestic industries.