Customs duty exemption for specified Chapter 19 goods reduces payable customs duty to a prescribed effective rate on import. Customs duty exemption is granted for certain goods under specified Chapter 19 tariff headings when imported, exempting from customs duty that portion which exceeds the amount calculated at the effective rate specified in the notification's Table, thereby capping payable ad valorem duty for the listed goods.
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.
Customs duty exemption for specified Chapter 19 goods reduces payable customs duty to a prescribed effective rate on import.
Customs duty exemption is granted for certain goods under specified Chapter 19 tariff headings when imported, exempting from customs duty that portion which exceeds the amount calculated at the effective rate specified in the notification's Table, thereby capping payable ad valorem duty for the listed goods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.