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of <h1>India exempts commercial samples and prototypes worth up to 200 from customs duty under Customs Act 1962.</h1> The Central Government exempts bona fide commercial samples and prototypes of goods imported into India by post or aircraft by manufacturers of export goods from customs duty and additional duty under the Customs Tariff Act, 1975. This exemption applies if the value of the samples or prototypes does not exceed two hundred rupees and if no more than two units of each type are imported. This measure is enacted under the powers conferred by the Customs Act, 1962, and is deemed necessary in the public interest.
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