Customs duty limitation on aseptic packaging machinery reduces payable duty to a fixed ad valorem rate. The amendment substitutes a provision to exempt 'Aseptic Form Fill Seal Machine, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of twenty per cent ad valorem,' thereby removing duty liability for the portion exceeding that ad valorem rate.
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Provisions expressly mentioned in the judgment/order text.
Customs duty limitation on aseptic packaging machinery reduces payable duty to a fixed ad valorem rate.
The amendment substitutes a provision to exempt "Aseptic Form Fill Seal Machine, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of twenty per cent ad valorem," thereby removing duty liability for the portion exceeding that ad valorem rate.
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