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<h1>Govt exempts rice transplanters from customs duties over 35% and additional duties per Customs Act, 1962.</h1> The Central Government, under the Customs Act, 1962, has issued Notification No. 83/92-Cus dated March 1, 1992, to exempt rice transplanters, classified under heading No. 84.32 of the Customs Tariff Act, 1975, from certain customs duties when imported into India. Specifically, the exemption applies to the portion of customs duty exceeding 35% ad valorem and the entire additional duty under section 3 of the Customs Tariff Act. This exemption is deemed necessary in the public interest.