Customs exemption for instructional specimens and models removes duty on eligible imports under specified tariff schedule Exemption from customs duty is provided for Specimen, models, wall pictures and Diagrams for instructional purposes when imported into India and classifiable within the First Schedule to the Customs Tariff Act, 1975; the Central Government, under section 25(1) of the Customs Act, 1962, exempts these specified instructional items from the whole of customs duty leviable thereon, effective 1 July 2017.