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<h1>Central Government Exempts Certain Fabrics from Excess Customs Duties Under Customs Act, 1962.</h1> The notification issued by the Central Government on March 1, 2005, under the Customs Act, 1962, exempts various fabrics from customs duties exceeding specified rates. The exemption applies to both upholstery and non-upholstery fabrics, with rates determined either as a percentage of the value (15%) or a fixed amount per kilogram or square meter, whichever is higher. This notification supersedes the previous notification dated January 12, 2004. The fabrics covered include those used in furniture, wall coverings, curtains, and transportation vehicles. The detailed table lists the specific tariff items and their corresponding rates.