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of <h1>Customs Duty Exemption on Components for Earth-Moving Machinery, Forklifts, and Locomotives Under Section 25(1) of Customs Act 1962</h1> The Central Government, under Section 25(1) of the Customs Act, 1962, exempts certain components for manufacturing power transmission systems for earth-moving machinery, forklifts, and locomotives from customs duty exceeding 15% ad valorem. This exemption applies only if the components are certified by a qualified officer from the Directorate General of Technical Development as necessary for the specified purpose. The importer must provide a certificate confirming participation in an approved manufacturing program and, within a specified period, demonstrate the components' use for the intended purpose through a certificate from an authorized advisor.
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