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    <title>Prescribes effective rates of customs duty, IGST and compensation cess for goods imported into India.</title>
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    <description>Prescribes effective rates of customs duty, integrated goods and services tax and compensation cess for specified goods imported into India, while superseding a wide range of earlier exemption notifications subject to savings for past acts. The notification operates through detailed table entries granting exemption from duty, tax or cess beyond the standard or specified rate, and many entries are linked to prescribed end use, eligible importer status, certification, undertakings, export obligations, re-export conditions or other procedural requirements. Numerous concessions are time-limited and apply to sectors including agriculture, pharmaceuticals, medical devices, electronics, energy, defence, shipping, aviation, space and export-oriented manufacture.</description>
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