Customs exemption for specified chapter goods: partial relief on customs duty when imported into India under notification. The Central Government, under section 25(1) of the Customs Act, exempts goods specified in the Table and classifiable under Chapter 84 from that portion of customs duty in the First Schedule which exceeds the amount calculated at the rate of 25 per cent ad valorem, when such goods are imported into India; the Table lists tariff headings and enumerates specific exclusions for household appliances and certain subheadings.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for specified chapter goods: partial relief on customs duty when imported into India under notification.
The Central Government, under section 25(1) of the Customs Act, exempts goods specified in the Table and classifiable under Chapter 84 from that portion of customs duty in the First Schedule which exceeds the amount calculated at the rate of 25 per cent ad valorem, when such goods are imported into India; the Table lists tariff headings and enumerates specific exclusions for household appliances and certain subheadings.
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