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<h1>Indian Government Exempts Certain Machinery from Excess Customs Duty under Sea Customs Act, 1878.</h1> The Central Government, under the Sea Customs Act, 1878, exempts certain machinery and components manufactured in bonded warehouses from excess customs duty. This exemption applies to items 72, 73(3), and 72(9) of the First Schedule to the Indian Tariff Act, 1934, when cleared for home consumption. The exemption is applicable to the duty exceeding the amount levied on the date of clearance for imported aluminium used in manufacturing these items. This notification supersedes a previous notification dated September 29, 1955, and is relevant to India and the State of Pondicherry.