Customs duty on imported parts recalculated as the excess over duty on complete articles, with modified tariff references. The notification substitutes the opening wording and the Table so that specified parts are listed in column (2) and the duty reference is the corresponding entry in column (3). For listed tariff headings the duty is the First Schedule rate as the excess over the duty on the article when imported complete reduced by 15% ad valorem; for other listed articles the duty is the First Schedule rate as the excess over the duty on the article when imported complete. The Explanation directs that 'the rate applicable' is the First Schedule rate read with specified notifications where relevant.