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<h1>Govt exempts certain goods from customs duties above specified rates under Section 25(1) of Customs Act 1962.</h1> The Central Government, under the authority of Section 25(1) of the Customs Act, 1962, has issued Notification No. 51/86-Cus. dated February 17, 1986, to exempt specific goods from customs duties exceeding the rates specified in the First Schedule of the Customs Tariff Act, 1975. This exemption applies to organic surface-active agents, organic surface-active preparations, and lubricating preparations, all subject to a 100% ad valorem duty. The notification becomes effective on February 28, 1986.