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<h1>Customs Duty Exemption for Highway Construction: New Entry 145B and List 8A Added to Notification 11/97-Customs</h1> The Central Government has amended Notification No. 11/97-Customs, dated March 1, 1997, concerning the import of goods for National Highway construction. A new entry, 145B, has been added to the notification, specifying goods required for highway construction that are exempt from customs duties. Conditions for this exemption include that the importer must have a contract with the National Highways Authority of India, must not sell the imported goods for five years, and must provide a certification for certain goods. A new list, List 8A, details specific equipment eligible for this exemption.