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of <h1>India Issues Notification No. 12/97-Cus Exempting Goods from Special Customs Duty; Supersedes Previous Notification No. 77/96-Customs</h1> The Central Government of India issued Notification No. 12/97-Cus on March 1, 1997, exempting specified goods from the special customs duty under the Customs Act, 1962, and the Finance Act, 1996. This notification supersedes the previous notification No. 77/96-Customs. The exemptions apply to various goods listed in the accompanying table, including articles exceeding duty-free allowances, gold and silver, certain aeroplane engines and parts, and newsprint. Specific conditions apply for exemptions on some goods, such as those under the Baggage Rules, 1994, and other government notifications. The exemptions aim to align with public interest considerations.
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