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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>Customs duty, integrated tax and compensation cess treatment for goods imported into India is reset through a consolidated exemption structure. Covered goods are exempted only to the extent the ordinarily leviable basic customs duty, integrated tax and, where applicable, compensation cess exceeds the scheduled rate. Classification is by tariff chapter, heading, sub-heading or tariff item, read with the stated description and any appended list. The concessional treatment applies only where the linked condition is satisfied.</description>
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