Duty exemption for excisable goods: DTA sales from EOUs/FTZs allowed subject to customs-equivalent duty floor and nil-rate exclusion. Exemption covers excisable goods made in 100% export oriented undertakings or free trade zones and sold in the Domestic Tariff Area, relieving excise to the extent it exceeds an amount calculated by reference to customs duties leviable on like imported goods; a minimum customs-equivalent ad valorem floor or the specified excise duty (whichever is higher) applies, nil customs-rated goods are excepted, and the ad valorem floor is apportioned among component customs duties.
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.
Duty exemption for excisable goods: DTA sales from EOUs/FTZs allowed subject to customs-equivalent duty floor and nil-rate exclusion.
Exemption covers excisable goods made in 100% export oriented undertakings or free trade zones and sold in the Domestic Tariff Area, relieving excise to the extent it exceeds an amount calculated by reference to customs duties leviable on like imported goods; a minimum customs-equivalent ad valorem floor or the specified excise duty (whichever is higher) applies, nil customs-rated goods are excepted, and the ad valorem floor is apportioned among component customs duties.
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