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of <h1>Customs Notification Exempts Specific Machinery Parts from Auxiliary Duties for Initial Setup and Assembly in India</h1> Notification No. 114/89-Cus, dated March 1, 1989, issued by the Central Government under the Customs Act, 1962, exempts certain component parts of machinery from auxiliary customs duties. These parts, listed in the First Schedule to the Customs Tariff Act, 1975, are required for the initial setup, assembly, or manufacture of specified machinery when imported into India. The exemption applies to the extent that the auxiliary duty exceeds the rate applicable to the complete imported article, subject to conditions outlined in Notification No. 155/86-Customs. The notification specifies various machinery categories and articles eligible for this exemption.
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