Effective rate of duty determines excise exemptions, capping payable duty for specified glassware and related tariff items. Notification exempts specified goods under Chapters 70 and 94 from excise duty to the extent that duty exceeds the effective rate specified in the Table. The exemption replaces the schedule duty with the amount calculated at the listed ad valorem rate or nil for particular goods, applied by reference to tariff headings and detailed product descriptions.
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 rate of duty determines excise exemptions, capping payable duty for specified glassware and related tariff items.
Notification exempts specified goods under Chapters 70 and 94 from excise duty to the extent that duty exceeds the effective rate specified in the Table. The exemption replaces the schedule duty with the amount calculated at the listed ad valorem rate or nil for particular goods, applied by reference to tariff headings and detailed product descriptions.
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