Customs exemption rate revised by amendment, substituting the existing table entry with a higher percentage under the customs law. Customs exemption notification amended to revise the rate entry against serial number 1 in the table of Notification No. 57/2000-Customs. The entry '4.35%' in column (4) is substituted with '10%' wherever it occurs. The amendment is issued under section 25(1) of the Customs Act, 1962 and takes effect from 13 May 2026.