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<h1>Animal Embryos Exempted from Customs Duties Under Section 25(1) of Customs Act 1962 per Notification No. 163/94-Cus</h1> The Central Government, under the authority of section 25(1) of the Customs Act, 1962, has issued Notification No. 163/94-Cus dated September 2, 1994, exempting animal embryos from customs duties. This exemption applies to animal embryos classified under heading No. 05.11 of the First Schedule to the Customs Tariff Act, 1975, when imported into India. The exemption is granted in the public interest, removing the entire customs duty that would otherwise be applicable as per the specified schedule.