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of <h1>Central Government Reduces Customs Duty on Antiques and Artwork to 45% Under Notification No. 115/92-Cus.</h1> The Central Government, under the authority of the Customs Act, 1962, has issued Notification No. 115/92-Cus dated March 1, 1992, to exempt goods classified under Chapter 97 of the First Schedule to the Customs Tariff Act, 1975, from a portion of the customs duty. Specifically, when these goods, including antiques and artwork, are imported into India, they are subject to a reduced customs duty rate of 45% ad valorem, in the interest of public welfare.
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