Customs exemption for infant food limits excess import duty by fixing an ad valorem ceiling on such goods. Exemption limits customs duty on food preparations meant for infant use and sold retail by reducing the portion of duty leviable under the First Schedule to an amount calculated at a specified ad valorem rate for the relevant tariff subheading, effected by a miscellaneous exemption notification and later rescinded by a subsequent notification.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for infant food limits excess import duty by fixing an ad valorem ceiling on such goods.
Exemption limits customs duty on food preparations meant for infant use and sold retail by reducing the portion of duty leviable under the First Schedule to an amount calculated at a specified ad valorem rate for the relevant tariff subheading, effected by a miscellaneous exemption notification and later rescinded by a subsequent notification.
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