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of <h1>Union Budget 2025-26: Customs Duty Exemptions Reviewed; Notification No. 50/2017-Customs Updated with Key Extensions and Amendments.</h1> The Union Budget 2025-26 includes a comprehensive review of customs duty exemptions outlined in Notification No. 50/2017-Customs, expiring by March 31, 2025. Of the 25 conditional exemptions, 24 are extended with modifications, and one is allowed to lapse. Notable extensions include exemptions for ship-breaking materials, bulk drugs, and telecommunications equipment, among others. Additionally, new exemptions are introduced for items like sea shells used in handicrafts and goods for satellite launch vehicles. Amendments to Notifications Nos. 16/2017 and 153/94-Customs expand exemptions for specific drugs and extend import-export durations for railway goods.
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