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of <h1>Partial Exemption on Auxiliary Customs Duty Over 25% for Goods with Basic Duty Relief Under Customs Act 1962</h1> The Central Government, under the Customs Act, 1962 and the Finance Act, 1990, grants a partial exemption from auxiliary customs duty exceeding 25% ad valorem on goods partially or wholly exempt from basic customs duty. This exemption applies to goods specified in various notifications by the Department of Revenue and Banking or the Ministry of Finance. The exemption is conditional, depending on the terms of the specific notifications listed in the schedule, which include numerous customs notifications issued between 1976 and 1990.
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