Import duty exemption for high speed diesel: additional customs levy capped at a prescribed per litre rate, excess disapplied. The notification exempts high speed diesel oil imported under Customs Tariff heading 2710 from any additional customs duty in excess of that calculated at a prescribed per litre rate, altering the levy applicable on imports by capping the additional duty to the specified per litre amount and disapplying the excess.
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Provisions expressly mentioned in the judgment/order text.
Import duty exemption for high speed diesel: additional customs levy capped at a prescribed per litre rate, excess disapplied.
The notification exempts high speed diesel oil imported under Customs Tariff heading 2710 from any additional customs duty in excess of that calculated at a prescribed per litre rate, altering the levy applicable on imports by capping the additional duty to the specified per litre amount and disapplying the excess.
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