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of <h1>Customs Duty Exemption for Specific Machinery in Building Materials Industries Under Notification No. 90/92-Cus</h1> Notification No. 90/92-Cus, dated March 1, 1992, issued under the Customs Act, 1962, grants exemptions on customs duties for specific machinery used in building materials industries, as listed in Chapter 82 or 84 of the Customs Tariff Act, 1975. The exemptions apply to duties exceeding 35% ad valorem and additional duties under certain conditions. These conditions include certification by a Deputy Secretary in the Ministry of Urban Development and an undertaking by the importer to use the goods as specified. The machinery includes equipment for flyash and phosphogypsum-based building materials industries.
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