Effective customs duty rates limit payable import duty on specified vegetable saps and oleopine resin under tariff entries. Notification No. 11/94-Cus fixes effective ad valorem duty rates for specified imported goods so that customs duty shall be limited to the amount calculated at those rates. Vegetable saps and extracts under sub-heading 1302.19 and oleopine resin under sub-heading 1301.90 are chargeable only at their respective effective rates, with the excess portion of the tariff in the First Schedule exempted on import into India.
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.
Effective customs duty rates limit payable import duty on specified vegetable saps and oleopine resin under tariff entries.
Notification No. 11/94-Cus fixes effective ad valorem duty rates for specified imported goods so that customs duty shall be limited to the amount calculated at those rates. Vegetable saps and extracts under sub-heading 1302.19 and oleopine resin under sub-heading 1301.90 are chargeable only at their respective effective rates, with the excess portion of the tariff in the First Schedule exempted on import into India.
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