Customs duty exemption caps duty for specified tariff subheadings by imposing an effective ad valorem rate on imports. The Central Government limits customs duty on imports under tariff subheadings 0909.40 and 0910.40 by exempting any duty in excess of the amount calculated at the specified ad valorem rate; the notification invokes executive power under the Customs statute and prescribes the affected subheadings, a description of the goods, and the applicable ad valorem rate in the Table.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption caps duty for specified tariff subheadings by imposing an effective ad valorem rate on imports.
The Central Government limits customs duty on imports under tariff subheadings 0909.40 and 0910.40 by exempting any duty in excess of the amount calculated at the specified ad valorem rate; the notification invokes executive power under the Customs statute and prescribes the affected subheadings, a description of the goods, and the applicable ad valorem rate in the Table.
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