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    <description>The Central Government exempts specified machinery and electrical/electronic goods from customs duty in excess of stated capped rates under section 25(1) of the Customs Act, 1962, for goods identified by Chapter/heading numbers. Exemptions are subject to conditions requiring importers to prove specified uses or purposes and, where applicable, to execute bonds or undertakings to pay on demand the difference between the exempted and leviable duty if the goods are not shown to have been used as required.</description>
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      <pubDate>Thu, 16 Mar 1995 00:00:00 +0530</pubDate>
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