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    <title>Exempts import of goods from additional duty leviable u/s 3(5)</title>
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    <description>Exempts imported goods from that portion of additional customs duty under section 3(5) of the Customs Tariff Act exceeding specified standard rates set in the Table: where goods correspond to the First Schedule entries and Table descriptions, additional duty is limited to the standard rate in column (4). Many entries are Nil, others carry concessional ad valorem rates; several exemptions are subject to procedural requirements, cross-referenced conditions in other notifications, VAT/state declaration for certain items, temporal carve outs, and compliance with concessional import rules where prescribed.</description>
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