Customs duty exemption for exported onions limits payable duty above the prescribed rate, subject to later rescission. Exemption reduces customs duty on exported onions by exempting any amount of duty above the prescribed rate for the tariff classification of onions, thereby capping the effective duty payable on such exports to the specified rate and relieving exporters from higher duty liabilities.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for exported onions limits payable duty above the prescribed rate, subject to later rescission.
Exemption reduces customs duty on exported onions by exempting any amount of duty above the prescribed rate for the tariff classification of onions, thereby capping the effective duty payable on such exports to the specified rate and relieving exporters from higher duty liabilities.
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