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of <h1>Finance Act 2012 exempts foreign-going vessels from additional customs duty under Section 129, overriding Customs Act Section 25(1).</h1> Section 129 of the Finance Act, 2012, provides an exemption from the additional duty of customs on foreign-going vessels imported into India. This exemption applies notwithstanding the provisions of sub-section (1) of section 25 of the Customs Act. The specified items under Chapter 89 of the First Schedule to the Customs Tariff Act, 1975, are exempted from the additional duty as outlined in sub-section (1) of section 3 of the Customs Tariff Act, effective from the date specified in the Second Schedule.
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