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of <h1>Customs Duty Exemption Revised for Air-Conditioned Coaches: New C.I.F. Limit Set at $100,000 for Tourist Transport</h1> The Central Government has amended Notification No. 73/94-Cus regarding the import of air-conditioned cars and coaches. The amendment, under Notification No. 113/95-Cus dated 7-6-1995, modifies the conditions for customs duty exemptions. The changes specify that the exemption applies only to air-conditioned coaches imported by specified importers for tourist transport, exempting them from additional duty under section 3 of the Customs Tariff Act. Additionally, the amendment revises the condition related to the C.I.F. value, stating that it should not exceed US $100,000 per air-conditioned coach.
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