Customs exemption: beer of Nepalese origin relieved from additional duty under specified Customs Tariff provisions. Under section 25(1) of the Customs Act, 1962 read with section 3(6) of the Customs Tariff Act, 1975, Notification No. 178/2003 dated 17 December 2003 exempts beer of Nepalese origin falling under heading 2203 of the First Schedule from the whole of the additional duty leviable under Notification No. 32/2003-Customs dated 1 March 2003.