Alternate form or method for levying customs duty allowed, provided the charge never exceeds the statutory duty. The amendment allows an exemption from any part of customs duty to be granted by levying duty on goods at a rate expressed in a different form or method (such as valuation, weight, number, length, area, volume or other measure) than the statutory basis, provided that the duty charged under the alternate basis does not exceed the statutory duty.
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Provisions expressly mentioned in the judgment/order text.
Alternate form or method for levying customs duty allowed, provided the charge never exceeds the statutory duty.
The amendment allows an exemption from any part of customs duty to be granted by levying duty on goods at a rate expressed in a different form or method (such as valuation, weight, number, length, area, volume or other measure) than the statutory basis, provided that the duty charged under the alternate basis does not exceed the statutory duty.
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