Excise duty cap on specified tariff items limits liability to a capped ad valorem rate, exempting excess duty. Limits excise liability for specified tariff sub headings by exempting from duty so much as exceeds an amount calculated at a capped ad valorem rate, thereby reducing the effective excise payable on those goods to that ad valorem rate under the tariff schedule.
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Provisions expressly mentioned in the judgment/order text.
Excise duty cap on specified tariff items limits liability to a capped ad valorem rate, exempting excess duty.
Limits excise liability for specified tariff sub headings by exempting from duty so much as exceeds an amount calculated at a capped ad valorem rate, thereby reducing the effective excise payable on those goods to that ad valorem rate under the tariff schedule.
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