law: Custom Act, 1962 
  66.
  
  Power to Exempt Imported Materials used in the Manufacture of Goods in Warehouse. – 
  If
  
  any imported materials are used in accordance with the provisions of section 65
  
  for the manufacture of any goods and the rate of duty leviable 
  
  on the imported materials exceeds the rate of duty leviable 
  
  on such goods, the Central Government, if satisfied that in the interests of
  
  the establishment or development of any domestic industry it is necessary so to
  
  do, may, by notification in the Official Gazette, exempt the imported materials
  
  from the whole or part of the excess rate of duty.