<h1>2014-2015 Budget: Customs Duty Exemptions for Research, Solar, and AIDS Programs; New Rules for Private Companies.</h1> The 2014-2015 budget introduced several customs notifications and amendments aimed at providing exemptions and concessional duty rates on imports. Key changes include exemptions for research equipment for public institutions, drugs and equipment for the National AIDS Control Programme, and goods for solar power projects. Amendments also addressed duty-free re-import of cut and polished diamonds, effective export duty on bauxite, and exemptions for goods used in non-conventional energy projects. Additionally, private limited companies were specified for advance ruling purposes, and changes were made to customs and central excise laws and duty rates.