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of <h1>Govt Issues Notification for 2% Customs Duty on Select Imports Under Customs Act 1962 & Finance Act 1996</h1> The Central Government, under the Customs Act, 1962 and the Finance Act, 1996, has issued Notification No. 72/97-Cus dated September 16, 1997, granting a partial exemption from the special duty of customs on certain imported goods. The exemption applies to goods listed in the First Schedule to the Customs Tariff Act, 1975, reducing the duty to two percent ad valorem. The specified goods include various sub-headings such as certain food items, beverages, electronic components, storage units, microphones, loudspeakers, floppy discs, CD-ROMs, and digital cameras, among others.
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