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<h1>Customs Duty on Wheat Reduced to Nil Under Section 25(1) of Customs Act 1962</h1> The Central Government has amended Notification No. 21/2002-Customs, dated March 1, 2002, to reduce the customs duty on wheat from 5% to nil. This amendment, issued under Notification No. 97/2006-Customs on September 9, 2006, is made under the authority of Section 25(1) of the Customs Act, 1962, in the public interest. The modification involves replacing the entry in column (4) against S.No. 18A in the original notification with 'Nil.' This change follows a previous amendment made by Notification No. 92/2006-Customs, dated September 6, 2006.