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<h1>Power to grant exemption from customs duty: government may notify general or special exemptions subject to conditions and time limits.</h1> The Central Government may, in the public interest, exempt goods from customs duty generally by notification or in individual cases by special order, subject to specified conditions and exceptional circumstances. Explanatory notifications may be issued within a limited period to clarify scope of earlier notifications or orders. Exemptions may alter the form or method of levy so long as duty does not exceed the statutory duty. Notifications generally take effect on date of issue; conditional exemptions have a default limited validity with enumerated exclusions. A de minimis collection rule and specified non-refundable treatment for certain mineral oils are also provided.