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<h1>Central Government Can Exempt Goods from Customs Duties Under Section 25 of the Customs Act, 1962</h1> Section 25 of the Customs Act, 1962, empowers the Central Government to exempt goods from customs duties if deemed necessary in the public interest. Exemptions can be general or specific, with conditions specified in notifications or special orders. The government can clarify exemptions within a year of issuance. Exemptions may involve alternative duty calculations but cannot exceed statutory duty rates. Notifications generally take effect upon publication, with exemptions valid for up to two years, subject to exceptions for international agreements, government schemes, and specific import categories. No duty is collected if it is 100 or less, and certain mineral oils are permanently exempt from duties.