Partial exemption for polypropylene fibre waste caps excise liability, limiting duty to the lower of two specified measures. Partial exemption reduces excise liability on polypropylene fibre waste under sub heading 5503.12 by exempting duty in excess of a capped amount, limiting payable duty to the lesser of a specified percentage rate or a fixed per kilogram ceiling, thus restricting the exigible duty on that tariff item.
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Provisions expressly mentioned in the judgment/order text.
Partial exemption for polypropylene fibre waste caps excise liability, limiting duty to the lower of two specified measures.
Partial exemption reduces excise liability on polypropylene fibre waste under sub heading 5503.12 by exempting duty in excess of a capped amount, limiting payable duty to the lesser of a specified percentage rate or a fixed per kilogram ceiling, thus restricting the exigible duty on that tariff item.
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