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of <h1>Central Government Exempts Goods from Auxiliary Customs Duty Over 5% Under Customs Act, 1962 and Finance Bill, 1992</h1> The Central Government, under the powers conferred by the Customs Act, 1962, and the Finance Bill, 1992, exempts certain goods from auxiliary customs duty exceeding 5% of their value. This exemption applies to goods partially or wholly exempt from customs duty as specified in the First Schedule to the Customs Tariff Act, 1975, and listed in various notifications by the Ministry of Finance. The exemption is subject to conditions outlined in these notifications. The schedule lists numerous customs notifications from 1978 to 1992, detailing the specific exemptions applicable to various goods.
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