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<h1>India Exempts Electrical Energy Imports from Additional Customs Duty, Later Rescinds Exemption via Notification No. 61/2010.</h1> Notification No. 26/2010-Customs, issued by the Government of India, exempts goods classified under Tariff item 2716 00 00, specifically electrical energy, from the entire additional customs duty when imported into India. This exemption is granted under the authority of section 25(1) of the Customs Act, 1962, and is deemed necessary in the public interest. However, this exemption was later rescinded by Notification No. 61/2010-Customs, dated May 10, 2010.