Customs duty cap limits applicable duties on specified imported goods, exempting any charge above the ad valorem maximum. The Central Government exempts all goods under sub heading Nos. 0802.90, 0804.10 and 0907.00 of the First Schedule to the Customs Tariff Act, when imported into India, from so much of the duty leviable thereon as is in excess of the amount calculated at the rate of 85% ad valorem, thereby capping the customs duty for those entries.