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of <h1>India Exempts Ship Imports for Breaking from Certain Duties under Customs Act, 1962; Notification No. 142/87-Cus Supersedes Previous Order</h1> The Central Government of India, under the authority of the Customs Act, 1962, has issued Notification No. 142/87-Cus dated March 27, 1987, which exempts ships imported for breaking under heading No. 89.08 of the Customs Tariff Act, 1975, from certain customs duties. This notification supersedes the previous notification No. 163/86-Customs dated March 1, 1986. The exemption applies to the portion of customs duty exceeding Rs. 1,035 per Light Displacement Tonnage and additional duty exceeding Rs. 365 per Light Displacement Tonnage, aligning with public interest considerations.
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