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of <h1>Government Exempts Certain Goods from Auxiliary Customs Duty under Customs Act, 1962 via Notification No. 122/92-Cus</h1> The Central Government, under the powers of the Customs Act, 1962 and the Finance Bill, 1992, has issued Notification No. 122/92-Cus dated March 1, 1992, exempting certain goods from the auxiliary duty of customs. This exemption applies to goods partially or wholly exempt from customs duty as specified in the First Schedule to the Customs Tariff Act, 1975. The exemptions are subject to conditions outlined in various notifications listed in the schedule, dating from 1953 to 1992. The schedule includes numerous notifications specifying the conditions under which the exemptions apply.
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