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<h1>Indian Government Exempts Select Machinery and Equipment from Excess Customs Duty Under Customs Notification 61/94-Cus</h1> The Central Government of India, under the Customs Act, 1962, issued Notification No. 61/94-Cus on March 1, 1994, to exempt certain goods from Chapters 84 and 85 of the Customs Tariff Act, 1975, from a portion of customs duty exceeding 25% ad valorem. The notification specifies various goods and their sub-headings, detailing which items are exempt from the excess customs duty when imported into India. The list includes a wide range of machinery, electrical equipment, and components, excluding specific sub-headings and certain items like household appliances and motor vehicle parts.