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of <h1>Government Grants Partial Exemption from Auxiliary Customs Duty Over 25% on Certain Goods Under Customs Act, 1962</h1> The Central Government, under the Customs Act, 1962, and the Finance Act, 1991, has issued a notification granting partial exemption from auxiliary customs duty exceeding 25% ad valorem on certain goods. These goods are either partially or wholly exempt from basic customs duty as specified in various notifications listed in the schedule. The exemption applies only to the extent that the auxiliary duty exceeds 25% of the goods' value, determined according to section 14 of the Customs Act. The exemption is subject to any conditions outlined in the respective notifications for each specified good.
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