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of <h1>Govt Exempts Certain Parts from Auxiliary Customs Duty for Manufacturing Under Chapter 85, Effective February 28, 1986</h1> The Central Government, under its powers from the Customs Act, 1962, and the Finance Act, 1985, has issued Notification No. 102/86-Cus. dated February 17, 1986, exempting certain parts from auxiliary customs duty. These parts, excluding specific semiconductor devices and capacitors, are necessary for the initial setup, assembly, or manufacture of specified articles under Chapter 85 of the Customs Tariff Act, 1975. The exemption applies when these parts are imported into India and meet conditions set by the Assistant Collector of Customs. The notification takes effect on February 28, 1986, and aligns with Notification No. 95/86-Cus.
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