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of <h1>Customs Act 1962 Amendments: Duty Rate Cut to 5%, Expanded City List, and New Export Provisions</h1> The Central Government has amended various customs notifications under the Customs Act, 1962, to align with public interest. Key changes include substituting the duty rate from 10% or 15% ad valorem to 5% ad valorem across several notifications. The amendments also extend the list of cities applicable under certain conditions and replace references to the 'Gem and Jewellery Export Promotion Council' with the 'Development Commissioner.' Additional provisions allow for the export and return of goods for processing not available in India without duty payment, subject to approval. New items for capital goods and export production have been included in the notifications.
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