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of <h1>India Exempts Goods Under Customs Act from Additional Duty; Reduced Duty for Impregnated Filter Paper</h1> The Central Government, under the Customs Act, 1962, has issued Notification No. 41/94-Cus dated March 1, 1994, to exempt certain goods from additional customs duty. This exemption applies to goods specified in the table, which fall under Chapters 43 and 48 of the Customs Tariff Act, 1975. Specifically, all goods under headings 43.01 and 43.02 are exempt from additional duty, while impregnated filter paper under heading 48.11 is subject to a reduced duty rate of 6 percent ad valorem when imported into India.
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