Customs duty reduction on dried vegetables caps import duty at a set ad valorem rate, limiting excess liability. Exemption from customs duty is granted for imported dried vegetables by limiting the duty payable to the ad valorem rate stated in the Notification where the standard rate applies, and likewise capping liability at the stated ad valorem preferential rate where preferential duty is leviable, thereby exempting duty in excess of those rates.
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Provisions expressly mentioned in the judgment/order text.
Customs duty reduction on dried vegetables caps import duty at a set ad valorem rate, limiting excess liability.
Exemption from customs duty is granted for imported dried vegetables by limiting the duty payable to the ad valorem rate stated in the Notification where the standard rate applies, and likewise capping liability at the stated ad valorem preferential rate where preferential duty is leviable, thereby exempting duty in excess of those rates.
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