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        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.

        <h1>Customs exemption for exchanged spinnerettes limits duty to value based on exchange cost plus insurance and freight.</h1> The Government exempts from customs duty the portion exceeding the duty computed on a prescribed value equal to the cost of exchange (labour charges; cost of any excess gold, platinum or rhodium; other supplier charges) plus insurance and freight both ways, subject to importation within one year of export and no drawback having been paid.

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