Concessional duty expansion for industrial machinery broadens tariff exemptions for leather, garments, textiles and jewellery sectors. Central Government, under section 25(1) of the Customs Act, amends Notifications 42/78 Cus., 16/85 Cus., 159/86 Cus. and 71/87 Cus. to expand the list of imported machinery and testing equipment eligible for a concessional rate of duty. The changes effect omissions, substitutions and insertions in the Tables annexed to those notifications, adding extensive items for the leather processing and finishing sector, garments and hosiery sector, gem and jewellery/textiles machinery categories, thereby broadening concessional import coverage for specified industrial machines.