Effective excise rates on sugar and related products set by notification, capping duty above specified rates. Notification caps excise liability for goods under specified tariff sub-headings by exempting that portion of duty in excess of amounts calculated at the stated effective rates. A table lists each covered sub-heading with its corresponding effective rate-including unit-based rates for certain sugar and molasses entries and an ad valorem rate for a confectionery entry-so that levy is limited to the specified rate for each listed good.
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Provisions expressly mentioned in the judgment/order text.
Effective excise rates on sugar and related products set by notification, capping duty above specified rates.
Notification caps excise liability for goods under specified tariff sub-headings by exempting that portion of duty in excess of amounts calculated at the stated effective rates. A table lists each covered sub-heading with its corresponding effective rate-including unit-based rates for certain sugar and molasses entries and an ad valorem rate for a confectionery entry-so that levy is limited to the specified rate for each listed good.
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