Customs duty rate changes for precious metal residues and specified tariff goods under the amended exemption notification. Customs exemption entries under the principal notification are amended by substituting the rate of duty from 5% to 10% against several specified tariff serial numbers in Table I. A new entry is inserted for spent catalyst or ash containing precious metals, classifiable under heading 7112, carrying a 10% rate and subject to a sunset condition ending on 31 March 2027. The entry at serial number 202 is replaced to cover specified goods under headings 7107, 7109, 7110, 7111, 7112 and 7118, but excludes goods covered by the newly inserted serial number 200A.