Customs exemption for battery metal scrap: specified effective duty rates cap customs charges on imported waste and scrap. The Central Government exempts imports of waste and scrap of primary cells, primary batteries and electric accumulators falling under the relevant tariff subheading from that portion of customs duty which exceeds specified effective rates of duty, applying category specific ad valorem rates for ferrous, copper, nickel, lead, zinc and cadmium.
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.
Customs exemption for battery metal scrap: specified effective duty rates cap customs charges on imported waste and scrap.
The Central Government exempts imports of waste and scrap of primary cells, primary batteries and electric accumulators falling under the relevant tariff subheading from that portion of customs duty which exceeds specified effective rates of duty, applying category specific ad valorem rates for ferrous, copper, nickel, lead, zinc and cadmium.
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