Central Government Exempts Specific Imports from Customs Duties for Manufacturing; Follow Customs Rules 1996 for Concessional Rates

The notification issued by the Central Government under the Customs Act, 1962, exempts specified imported goods from certain customs duties when used in manufacturing finished goods. The exemptions apply to goods listed under various chapters of the Customs Tariff Act, 1975, and are categorized into three lists with ad valorem duty rates of 10%, 20%, and 25% for Lists A, B, and C, respectively. Importers must adhere to the Customs Rules of 1996 to avail these concessional rates. The notification details the chapters, imported goods, and corresponding finished goods eligible for these exemptions.

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