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of <h1>Govt exempts specific high-voltage electrical machinery from excess customs duty under Section 25 of Customs Act, 1962.</h1> The Central Government, under section 25 of the Customs Act, 1962, exempts specified electrical machinery and equipment from excess customs duty beyond the rates listed in the First Schedule to the Customs Tariff Act, 1975. This applies to items such as DC generators, electric motors, transformers, inductors, electrical resistors, fuses, circuit breakers, and insulators, all designed for specific high-voltage or high-output applications. The exemption, set at 40% ad valorem for these goods, becomes effective on February 28, 1986.
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