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of <h1>India exempts specific imported components from customs duty over 20% under Customs Act, 1962, with compliance conditions.</h1> The Central Government of India, under the Customs Act, 1962, exempts certain imported components required for manufacturing goods covered by Notification No. 96/91-Cus from customs duty exceeding 20% ad valorem. This exemption applies only if the components are certified by a designated officer as necessary for the specified purpose. Additionally, the importer must provide an undertaking to the Assistant Collector of Customs, ensuring the components are used as specified, and agree to pay the duty difference if non-compliance occurs.
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