Excise duty exemption on computers caps liability to a specified ad valorem rate, limiting duty above that benchmark. The Central Government exempts goods classed under the tariff sub-heading for computers from so much of excise duty as exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty collectible on those computers at that ad valorem benchmark.
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.
Excise duty exemption on computers caps liability to a specified ad valorem rate, limiting duty above that benchmark.
The Central Government exempts goods classed under the tariff sub-heading for computers from so much of excise duty as exceeds the amount calculated at a specified ad valorem rate, thereby capping the effective duty collectible on those computers at that ad valorem benchmark.
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