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of <h1>Government Grants Partial Exemption from Auxiliary Customs Duty for Goods Exempt from Basic Duty Under Customs Act 1962</h1> The Central Government, under the Customs Act, 1962, and the Finance Bill, 1989, grants partial exemption from auxiliary customs duty for goods that are partially or wholly exempt from basic customs duty as per the First Schedule to the Customs Tariff Act, 1975. The exemption applies to the extent that the auxiliary duty exceeds 30% of the goods' value. This exemption is subject to conditions specified in various notifications issued by the Department of Revenue and Banking or the Ministry of Finance. The schedule lists numerous notifications detailing the specific exemptions applicable.
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