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of <h1>India exempts ivory powder and waste from customs duty exceeding 60% under Customs Act, 1962, Section 25(1).</h1> The Central Government of India, under the authority of Section 25(1) of the Customs Act, 1962, has issued Notification No. 40/86-Cus dated February 17, 1986. This notification exempts ivory powder and waste, classified under Sub-Heading No. 0507.10 of the First Schedule to the Customs Tariff Act, 1975, from a portion of the customs duty. The exemption applies to the duty amount exceeding 60% ad valorem, where the standard rate is applicable. This exemption is effective from February 28, 1986.
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