In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods imported in containers for transhipment to Inland Container Depot from so much of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and the additional duty leviable under section 3 of the second-mentioned Act as is equivalent to the duty leviable on the freight incurred on movement from the port of entry to the Inland Container Depot and the handling charges incurred at the Inland Container Depot.
