Excise exemption for computers limits payable duty to a specified ad valorem rate for covered items. The notification exempts computers, including central processing units and peripheral devices within the tariff classification for computers, from excise duty to the extent that such duty exceeds an amount calculated at a specified ad valorem rate, effectively capping excise liability on those covered goods while leaving duty up to that rate payable.
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 exemption for computers limits payable duty to a specified ad valorem rate for covered items.
The notification exempts computers, including central processing units and peripheral devices within the tariff classification for computers, from excise duty to the extent that such duty exceeds an amount calculated at a specified ad valorem rate, effectively capping excise liability on those covered goods while leaving duty up to that rate payable.
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