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<h1>Government Exempts Certain Chapter 89 Goods from Customs Duties; Conditions Apply for Goods Intended for Breaking Under Section 65</h1> The Central Government exempts goods under specified sub-headings of Chapter 89 from customs duties, as per Notification No. 237/87-Cus dated June 16, 1987. This exemption applies to goods manufactured in a warehouse under section 65 of the Customs Act, 1962, and includes both the basic customs duty and additional duty under section 3 of the Customs Tariff Act, 1975. However, if these goods, such as vessels and floating structures, are intended to be broken, they must be declared to the Collector of Customs and will then be subject to applicable duties as if imported for home consumption.