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of <h1>India Exempts Prefabricated Buildings from Customs Duties Over 100% Ad Valorem, Excludes Stainless Steel, Effective Feb 28, 1986</h1> The Central Government, under the authority of the Customs Act, 1962, has issued Notification No. 70/86-Cus dated February 17, 1986, granting an exemption on customs duties for prefabricated buildings, excluding those made of stainless steel. These buildings, classified under heading No. 94.06 of the Customs Tariff Act, 1975, will be exempt from customs duties exceeding 100% ad valorem when imported into India. This exemption is deemed necessary in the public interest and will take effect on February 28, 1986.
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