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of <h1>Customs Duty Exemption for Firefighting Breathing Apparatus under Section 25(1) of Customs Act, 1962</h1> Notification No. 107/92-Cus, dated March 1, 1992, issued by the Central Government under section 25(1) of the Customs Act, 1962, exempts compressed air breathing apparatus, classified under Chapter 90 of the First Schedule to the Customs Tariff Act, 1975, from customs duties. This exemption applies when the apparatus is imported into India specifically for firefighting services. The exemption covers both the entire customs duty specified in the First Schedule and the additional customs duty under section 3 of the Customs Tariff Act.
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