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<h1>India Exempts Betelnuts from Excess Customs Duty under Section 25(1) of Customs Act, 1962</h1> Notification No. 41/86-Cus, dated February 17, 1986, issued by the Central Government under Section 25(1) of the Customs Act, 1962, exempts betelnuts classified under sub-heading No. 0802.90 of the Customs Tariff Act, 1975, from a portion of the customs duty when imported into India. The exemption applies to the amount exceeding Rs. 3.07 per kilogram for the standard duty rate and Rs. 3.00 per kilogram for the preferential duty rate. This notification is effective from February 28, 1986.