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<h1>Customs Exemption Expanded for Mountaineering Gear: New Equipment List for Indian Mountaineering Foundation Import</h1> Notification No. 132/95-Cus, dated August 28, 1995, amends Notification No. 146/94-Cus to include additional mountaineering and rock climbing equipment eligible for customs exemption under the Customs Act, 1962. The amendment specifies a list of softwear mountaineering equipment, ironmongery mountaineering equipment, and rock climbing equipment that can be imported into India by the Indian Mountaineering Foundation, New Delhi. The importer must provide a certificate from the Foundation's President detailing the goods' description, quantity, and value, confirming their use for mountaineering expeditions or training purposes.