Special duty exemption caps additional customs levy on specified imported goods by reference to a fixed ad valorem rate. The Central Government limits the special duty of customs on specified imported goods by exempting any portion of that duty exceeding an amount calculated at a fixed ad valorem rate; the exemption applies only to goods expressly listed by tariff sub-heading in the First Schedule, encompassing specified food and beverage preparations, telecommunication components, storage units, magnetic media, and digital still image video cameras.
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.
Special duty exemption caps additional customs levy on specified imported goods by reference to a fixed ad valorem rate.
The Central Government limits the special duty of customs on specified imported goods by exempting any portion of that duty exceeding an amount calculated at a fixed ad valorem rate; the exemption applies only to goods expressly listed by tariff sub-heading in the First Schedule, encompassing specified food and beverage preparations, telecommunication components, storage units, magnetic media, and digital still image video cameras.
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