Exemption from customs surcharge on specified imported goods, subject to existing duty conditions and ad valorem/specific levy rule. The Central Government exempts the goods specified in the Table from the whole of the customs surcharge when imported into India, subject to any conditions of existing customs duty exemptions and a proviso limiting the exemption for items where ad valorem plus surcharge exceeds the specific duty; the Table lists specified gold and silver imports and an extensive range of tariff headings and sub-headings covering agricultural, textile, machinery, electrical, electronic and telecommunications goods, with certain exclusions and conditionalities.
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Provisions expressly mentioned in the judgment/order text.
Exemption from customs surcharge on specified imported goods, subject to existing duty conditions and ad valorem/specific levy rule.
The Central Government exempts the goods specified in the Table from the whole of the customs surcharge when imported into India, subject to any conditions of existing customs duty exemptions and a proviso limiting the exemption for items where ad valorem plus surcharge exceeds the specific duty; the Table lists specified gold and silver imports and an extensive range of tariff headings and sub-headings covering agricultural, textile, machinery, electrical, electronic and telecommunications goods, with certain exclusions and conditionalities.
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