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of <h1>India Exempts Industrial Diamonds from Customs Duty Above 40% to Ease Import Costs Under Notification No. 115/93-Cus.</h1> The Central Government, under the authority of the Customs Act, 1962, has issued Notification No. 115/93-Cus dated May 4, 1993, to exempt industrial diamonds, both natural and synthetic, in dust or powder form, classified under Chapter 71 of the Customs Tariff Act, 1975, from customs duty. This exemption applies to the portion of the customs duty exceeding 40% ad valorem when these diamonds are imported into India. This measure is taken in the public interest to reduce the financial burden on importing these specific goods.
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