Customs duty concessions: notification sets concessional ad valorem rates and conditional exemptions for listed imports. The Central Government, invoking section 25(1) of the Customs Act, exempts specified imported goods set out in the Table from customs duty and additional duty in excess of the ad valorem or specified rates shown in the Table, subject to conditions in the Annexure and compliance with applicable procedural rules such as the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.