Additional duty exemption limits excess excise levy on specified textile and apparel tariff items to a prescribed effective rate. Notification exempts specified tariff headings from that portion of additional excise duty which exceeds an effective rate, thereby capping the additional duty payable on listed textile and related goods by limiting levy to the stated rate for those Schedule entries.
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Provisions expressly mentioned in the judgment/order text.
Additional duty exemption limits excess excise levy on specified textile and apparel tariff items to a prescribed effective rate.
Notification exempts specified tariff headings from that portion of additional excise duty which exceeds an effective rate, thereby capping the additional duty payable on listed textile and related goods by limiting levy to the stated rate for those Schedule entries.
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