Customs exemption for viscose staple fibre caps import duty at an ad valorem rate, limiting payable customs duty. The Central Government exempts viscose staple fibre and tows under Chapter 55 from that portion of scheduled customs duty exceeding an ad valorem rate set at twenty-five percent, thereby capping the effective import duty on those goods as a public interest exemption under the Customs statute.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for viscose staple fibre caps import duty at an ad valorem rate, limiting payable customs duty.
The Central Government exempts viscose staple fibre and tows under Chapter 55 from that portion of scheduled customs duty exceeding an ad valorem rate set at twenty-five percent, thereby capping the effective import duty on those goods as a public interest exemption under the Customs statute.
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