India Grants Customs Duty Exemption for Machine Knives and Cutting Blades Under Notification No. 4/91-Cus, 1991

The Central Government of India, under the authority of the Customs Act, 1962, has issued Notification No. 4/91-Cus dated January 16, 1991, granting an exemption from customs duty for knives and cutting blades used in machines or mechanical appliances. These items fall under Heading No. 82.08 of the First Schedule to the Customs Tariff Act, 1975. The exemption applies to the portion of customs duty exceeding the rate applicable to the respective machines or appliances, as specified in the relevant notification under the Customs Act, 1962.

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