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of <h1>Customs Act Section 65: Import Duty Exemption for Repair and Maintenance of Specified Goods in India Until 2029.</h1> The notification, issued under the Customs Act, 1962, exempts specified goods imported into India for repairs, reconditioning, reengineering, testing, calibration, or maintenance from customs duties and integrated tax. The exemption applies if the activities are conducted per section 65 of the Customs Act, 1962, and the goods are exported without being cleared outside the unit. The goods include capital goods, material handling equipment, power plants, office equipment, raw materials, components, consumables, packaging materials, and tools. The notification is effective until March 31, 2029, with amendments made over the years to expand the scope and duration.
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