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<h1>Basic customs duty exemption for specified chemicals and polymers under a time-bound import notification.</h1> Basic customs duty is exempted on specified imported chemicals, petrochemicals, and polymer products covered by the listed tariff headings, with the duty rate reduced to nil for the goods identified in the Table. The exemption operates under section 25(1) of the Customs Act, 1962 as a public-interest measure. The notification is time-bound, coming into force on 2 April 2026 and remaining effective up to and inclusive of 30 June 2026.