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of <h1>Customs Act Amendment: New Exemption for Delhi Metro Equipment with Certification Requirement under Notification No. 21/2002-Customs</h1> The Central Government has amended the notification No. 21/2002-Customs, dated March 1, 2002, under the Customs Act, 1962, to include a new entry and condition for customs exemption. This amendment introduces item 426A, which exempts all equipment, machinery, and rolling stock procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for the Delhi MRTS Project from customs duties. To qualify, the importer must provide a certificate from the Delhi Metro Rail Corporation Ltd.'s Chairman or Managing Director, confirming the goods are for the project and will be owned by the corporation.
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