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<h1>Customs tariff exemption rate amended to lower ad valorem rate under prior notification, changing the applicable exemption level.</h1> Amendment to a customs exemption notification reduces the previously specified ad valorem tariff rate by substituting the earlier rate with a lower ad valorem rate under the statutory power conferred by section 25(1) of the Customs Act, 1962, effected by the Central Government through textual substitution in the original notification.