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    <title>Exemption to Outboard Motors falling under Heading 84.07</title>
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    <description>Exemption applies to outboard motors under Heading 84.07 imported by any State Fisheries Corporation for fitment to fishing boats; the basic customs duty is exempted to the extent it exceeds the amount calculated at the rate of 25 per cent ad valorem, and the whole of the additional duty under section 3 of the Customs Tariff Act is also exempted.</description>
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      <description>Exemption applies to outboard motors under Heading 84.07 imported by any State Fisheries Corporation for fitment to fishing boats; the basic customs duty is exempted to the extent it exceeds the amount calculated at the rate of 25 per cent ad valorem, and the whole of the additional duty under section 3 of the Customs Tariff Act is also exempted.</description>
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