Auxiliary duty exemption on imported machinery parts: excess duty reduced to rate applicable to the complete article. Exemption applies where component parts of specified tariff headings are imported for initial setting up, assembly or manufacture of listed machinery and, when proved to the Assistant Collector, are relieved of that portion of auxiliary duty exceeding the amount calculated at the auxiliary-duty rate leviable on the corresponding complete article, subject to conditions in notification No. 155/86-Customs and superseding notification No. 114/89-Customs.