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<h1>India Exempts Certain Imports from Additional Customs Duty u/s 3(5) of Customs Tariff Act, Effective March 2012.</h1> The Government of India issued a notification exempting certain imported goods from additional customs duty under section 3(5) of the Customs Tariff Act, 1975, effective from March 17, 2012. This exemption applies to goods listed in a specified table, contingent upon conditions such as declaration of the state of destination and VAT registration for certain items. The notification supersedes previous ones from 2006 and 2010, except for actions taken before its enactment. Some exemptions are subject to conditions outlined in other notifications, and certain goods are excluded from this exemption after June 30, 2017.