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<h1>Government Exempts 1MW+ Power Generating Equipment from Additional Duty Under Section 25(1) of Customs Act 1962</h1> The Central Government, under the authority of section 25(1) of the Customs Act, 1962, has issued Notification No. 100/92-Cus dated March 1, 1992. This notification exempts machinery and equipment for generating electrical power, including generating sets with a capacity of 1 MW and above, from the additional duty imposed under section 3 of the Customs Tariff Act, 1975, when imported into India. This exemption applies to items falling under Chapter 85 of the First Schedule of the Customs Tariff Act and is deemed necessary in the public interest.