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of <h1>Customs Duty Reduced to 10% for Ships Imported for Breaking Under Customs Act, 1962, Notification No. 45/95-Cus</h1> The Central Government, under the authority of the Customs Act, 1962, has issued Notification No. 45/95-Cus dated March 16, 1995, to exempt ships imported for breaking from a portion of the customs duty. Specifically, this exemption applies to goods classified under sub-heading No. 8908.00 of the First Schedule to the Customs Tariff Act, 1975. The exemption reduces the customs duty to 10 percent ad valorem, aiming to serve the public interest by alleviating the financial burden associated with importing ships for dismantling in India.
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