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of <h1>India exempts certain machinery parts from auxiliary customs duty under Notification No. 198/92-Cus for initial setup.</h1> The Central Government of India issued Notification No. 198/92-Cus on May 14, 1992, under the Customs Act, 1962, and the Finance Act, 1992, to exempt certain component parts of machinery from auxiliary customs duty. This exemption applies to parts required for initial setup, assembly, or manufacture of specified machinery when imported into India. The exemption is subject to proving the necessity of these parts to the Assistant Collector of Customs and is conditional on compliance with prior specified notifications. The notification details specific machinery categories and articles eligible for this duty exemption, as listed in the annexed table.
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