Customs duty non-levy on nuclear power imports regularised under prevailing exemption practice. Section 28A of the Customs Act, 1962 regularises the non-levy of customs duty on goods imported for generation of nuclear power, falling under tariff item 8401 30 00. The notification states that such imports were generally subject to a prevalent practice of non-levy under the First Schedule to the Customs Tariff Act, 1975 read with the applicable exemption notification. It directs that the customs duty, if any, payable on those imports during the specified period shall not be required to be paid.