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of <h1>Government Amends Customs Notification to Exempt Certain Goods from Special Duty Under Section 68 of Finance Act 1996</h1> The Central Government has amended Notification No. 12/97-Customs, dated March 1, 1997, under the powers granted by the Customs Act, 1962, and the Finance (No. 2) Act, 1996. This amendment, effective from May 14, 1997, involves changes to the opening paragraph of the notification. Specifically, it substitutes items (b) and (c) to exempt goods listed under serial numbers 2 to 13 in the specified table from the entire special customs duty imposed under section 68 of the Finance Act, 1996, in the interest of public welfare.
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