Special additional duty rates prescribed for imports, with listed goods exempted and residual imports subject to ad valorem duty. Prescribes special additional duty rates under section 3A of the Customs Tariff Act, specifying numerous tariff entries by Chapter/heading for which the special additional duty is Nil (often subject to the conditions of exemption in the First Schedule or annexed notifications), and establishing a residual ad valorem special additional duty for all goods not covered by those Nil entries.
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.
Special additional duty rates prescribed for imports, with listed goods exempted and residual imports subject to ad valorem duty.
Prescribes special additional duty rates under section 3A of the Customs Tariff Act, specifying numerous tariff entries by Chapter/heading for which the special additional duty is Nil (often subject to the conditions of exemption in the First Schedule or annexed notifications), and establishing a residual ad valorem special additional duty for all goods not covered by those Nil entries.
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