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of <h1>Government Exempts Certain Manufacturing Materials from Duties Under Customs Act, 1962; Conditions Apply for Dismantling.</h1> The Central Government, using its authority under the Customs Act, 1962, has issued Notification No. 33/91-Cus dated March 19, 1991, exempting raw materials, components, and parts used in manufacturing specific goods under Chapter 89 of the Customs Tariff Act, 1975, from customs and additional duties. This supersedes a previous notification from June 16, 1987. However, if these goods are intended to be dismantled, a bill of entry must be submitted to the Collector of Customs, and duties will apply as if the goods were imported for home consumption on the bill's presentation date.
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