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    <title>Seeks to exempt specified goods when imported into India from so much of the duty of customs leviable as is in excess of the rates specified in column (3) of the Table appended to the said notification.</title>
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    <description>Exempts specified imported goods from customs duty insofar as duty exceeds the rates set in the appended Table, exercising powers under section 25(1) of the Customs Act, 1962. For each listed tariff entry the standard rate under the First Schedule is reduced so that only duty calculated at the rate in column (3) is chargeable. The column (3) rate is ad valorem unless otherwise specified; some entries pair ad valorem rates with specified per unit minima while others show nil or percentage rates alone.</description>
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      <description>Exempts specified imported goods from customs duty insofar as duty exceeds the rates set in the appended Table, exercising powers under section 25(1) of the Customs Act, 1962. For each listed tariff entry the standard rate under the First Schedule is reduced so that only duty calculated at the rate in column (3) is chargeable. The column (3) rate is ad valorem unless otherwise specified; some entries pair ad valorem rates with specified per unit minima while others show nil or percentage rates alone.</description>
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