Exemption of Chapter 26 goods from additional customs duty restores duty relief for specified tariff items under executive authority. Exemption from additional Customs duty is granted for goods classified under Chapter 26, removing the whole of the additional duty leviable under Section 3 of the Customs Tariff Act by exercise of the Central Government's powers under the Customs Act in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Exemption of Chapter 26 goods from additional customs duty restores duty relief for specified tariff items under executive authority.
Exemption from additional Customs duty is granted for goods classified under Chapter 26, removing the whole of the additional duty leviable under Section 3 of the Customs Tariff Act by exercise of the Central Government's powers under the Customs Act in the public interest.
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