Effective customs duty rates capped for listed tariff items, limiting import duty to prescribed operative ad valorem rates. The notification caps customs liability for listed tariff items by exempting imported goods from any portion of duty above the prescribed effective ad valorem rates (or nil) set out in the annexed table, specifying separate operative rates for standard and, where applicable, preferential treatment and thereby limiting assessment to those tabulated rates for the identified Chapters, headings and sub headings.
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.
Effective customs duty rates capped for listed tariff items, limiting import duty to prescribed operative ad valorem rates.
The notification caps customs liability for listed tariff items by exempting imported goods from any portion of duty above the prescribed effective ad valorem rates (or nil) set out in the annexed table, specifying separate operative rates for standard and, where applicable, preferential treatment and thereby limiting assessment to those tabulated rates for the identified Chapters, headings and sub headings.
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