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of <h1>Customs Duty Exemption for Machinery in Non-Conventional Energy Manufacturing under Notification No. 123/87-Cus, per Section 25(1)</h1> Notification No. 123/87-Cus, dated March 1, 1987, issued under section 25(1) of the Customs Act, 1962, exempts machinery under Chapter 84 or 85 of the Customs Tariff Act, 1975, imported into India for manufacturing instruments using non-conventional energy from certain customs duties. The exemption applies to the portion of customs duty exceeding 25% ad valorem and the entire additional duty under section 3. Conditions include obtaining certificates from designated government officials confirming the machinery is not manufactured in India and is necessary for the specified purposes.
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