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of <h1>Govt exempts goods under Sub-Heading Nos. 1519.13 & 1519.19 from customs duty over 100% ad valorem per Customs Act Section 25(1).</h1> The Central Government, under section 25(1) of the Customs Act, 1962, has issued Notification No. 49/91-Cus. dated July 25, 1991, exempting all goods under Sub-Heading Nos. 1519.13 and 1519.19 of the First Schedule to the Customs Tariff Act, 1975, from customs duty exceeding 100% ad valorem. This exemption applies to goods imported into India and is enacted in the public interest.
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