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of <h1>Govt exempts lead waste and scrap from customs duty over 50% under section 25(1) of Customs Act, 1962.</h1> The Central Government, under the authority of section 25(1) of the Customs Act, 1962, has issued Notification No. 56/93-Cus dated February 28, 1993. This notification exempts lead waste and scrap classified under Heading No. 78.02 of the First Schedule to the Customs Tariff Act, 1975, from a portion of the customs duty. Specifically, the exemption applies to the duty amount exceeding 50% ad valorem when these materials are imported into India, as a measure deemed necessary in the public interest.
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