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of <h1>Govt Issues Notification No. 103/92-Cus: Customs Duty Exemption for Motor Vehicle Parts Over 35% Under Section 25(1)</h1> The Central Government, under the authority of section 25(1) of the Customs Act, 1962, has issued Notification No. 103/92-Cus dated March 1, 1992. This notification grants an exemption on customs duties for components and parts of motor vehicles classified under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The exemption applies to the portion of customs duty exceeding 35% ad valorem when these items are imported into India. This measure is deemed necessary in the public interest.
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