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<h1>India Exempts Goods Under Heading 100.01 from Additional Duty per Customs Act Section 3, per Notification G.S.R. 686(E).</h1> The Central Government of India has issued a notification under the Customs Act, 1962, exempting goods classified under Heading No. 100.01 of the First Schedule to the Customs Tariff Act, 1975, from the entire additional duty typically levied under section 3 of the same Act. This exemption applies when these goods are imported into India and is deemed necessary in the public interest. The notification is identified as G.S.R. 686(E) and was released on August 2, 1976.