Customs exemption caps import duty on specified testing and safety equipment, restricting duties above a fixed ad valorem threshold. The Central Government, under section 25(1) of the Customs Act, 1962, exempts ten specified testing, measurement and breathing-rescue instruments when imported into India from customs duty to the extent that such duty exceeds 30 per cent ad valorem, effectively capping the customs levy on those listed goods.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption caps import duty on specified testing and safety equipment, restricting duties above a fixed ad valorem threshold.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts ten specified testing, measurement and breathing-rescue instruments when imported into India from customs duty to the extent that such duty exceeds 30 per cent ad valorem, effectively capping the customs levy on those listed goods.
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