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of <h1>Govt. Waives Differential Duty on Maintenance Spares from 1983-1992 for Industrial Units Under Customs Act Section 28A</h1> Maintenance spares imported for the initial setup or substantial expansion of industrial units for electronic items were initially assessed at a concessional duty rate under Notification No. 315/83-Customs, dated November 26, 1983. This was clarified by Notification No. 238/92-Customs, dated July 2, 1992, to explicitly include these spares. However, show cause notices were issued for recovery of differential duty, claiming the concessional rate was not applicable to spares before 1992. The Central Government has now waived the differential customs duty for these spares for the period from November 27, 1983, to July 1, 1992, under section 28A of the Customs Act, 1962.
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