Seeks to prescribe effective basic customs duty in respect of specified varieties of woven fabrics, falling under Chapters 52, 54, 55 and 58 of the First Schedule to the Customs Tariff Act, 1975. - 023/2001 - Customs -Tariff
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Effective Basic Customs Duty on specified woven fabrics limits payable import duty to prescribed rates under a tariff notification. Prescribes an effective basic customs duty schedule for specified woven fabrics under Chapters 52, 54, 55 and 58 by a notification under the Customs Act, exempting imports from customs duty in excess of the amount calculated at the specified rate in the Table. The Table links tariff lines and sub headings to either ad valorem or specific rates (per kg or per sq. mtr.), frequently stated as 'whichever is higher,' and distinguishes between upholstery fabrics and other fabrics, with the rates treated as ad valorem unless otherwise specified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Effective Basic Customs Duty on specified woven fabrics limits payable import duty to prescribed rates under a tariff notification.
Prescribes an effective basic customs duty schedule for specified woven fabrics under Chapters 52, 54, 55 and 58 by a notification under the Customs Act, exempting imports from customs duty in excess of the amount calculated at the specified rate in the Table. The Table links tariff lines and sub headings to either ad valorem or specific rates (per kg or per sq. mtr.), frequently stated as "whichever is higher," and distinguishes between upholstery fabrics and other fabrics, with the rates treated as ad valorem unless otherwise specified.
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