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of <h1>Certain Parts for Manufacturing Exempted from Excess Customs Duty Under Customs Act, 1962 & Finance Act, 1985</h1> The Central Government, under the Customs Act, 1962 and the Finance Act, 1985, has exempted certain parts required for setting up, assembly, or manufacture of specified articles from excess auxiliary customs duty. This exemption applies to parts excluding diodes, transistors, and similar devices, and is subject to conditions specified in a related notification. The exemption covers articles under various headings in the Customs Tariff Act, 1975, such as machinery, electrical apparatus, and specific vehicles. This notification takes effect from February 28, 1986.
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