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of <h1>Government Exempts Certain Goods from Auxiliary Customs Duty Over 30% Under Customs Act, 1962 and Finance Bill, 1992</h1> The Central Government, exercising its powers under the Customs Act, 1962, and the Finance Bill, 1992, exempts certain goods from auxiliary customs duty exceeding 30% of their value as determined under the Act. This exemption applies to goods partially or wholly exempt from customs duty as specified in the notifications listed in the Schedule. The exemption is subject to conditions outlined in these notifications, which span various dates from 1976 to 1992. The Schedule lists 69 notifications detailing specific instances where this exemption is applicable.
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