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of <h1>India's 1994 Customs Notification Exempts Certain Imports from Duties Over 30% for Manufacturing with Conditions</h1> The Central Government of India issued Notification No. 89/94-Cus on March 1, 1994, under the Customs Act, 1962, to exempt certain imported goods used in manufacturing specified finished goods from customs duty exceeding 30% ad valorem. The notification includes conditions for importers, such as providing undertakings and certificates of usage from relevant authorities. It categorizes goods into Lists A, B, and C, detailing goods and their corresponding finished products, like semiconductor devices, printed circuit boards, and various electronic components. Compliance with specified conditions is mandatory to avail of the exemptions.
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