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of <h1>Govt exempts computers and peripherals from additional duty exceeding 5% under Customs Act, 1962, to boost imports.</h1> Notification No. 76/87-Cus, dated March 1, 1987, issued by the Central Government under section 25(1) of the Customs Act, 1962, grants an exemption on additional duty for computers and computer peripherals imported into India. These items, classified under Chapter 84 of the First Schedule to the Customs Tariff Act, 1975, are exempted from additional duty exceeding 5% ad valorem. This exemption is deemed necessary in the public interest.
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