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of <h1>Goods Exempt from Special Additional Duty: Animals, Planting Materials, Oils, and More Listed Under Customs Tariff Act</h1> The notification dated March 1, 2001, exempts specified goods listed in the First Schedule of the Customs Tariff Act from the Special Additional Duty (SAD) of Customs. It outlines various goods, such as animals, planting materials, crude vegetable oil, fertilizers, raw materials, and certain industrial goods, that are subject to a 'Nil' rate of SAD when imported into India. The exemption is conditional on the goods being partially or wholly exempt from customs duty as specified in the First Schedule. The notification specifies rates and conditions for each category, with most listed goods being exempt from additional duties.
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