Customs duty exemption limits import duty on specified live animals to prescribed effective rates, reducing excess tariff liability. The Central Government exempts specified Chapter 1 live animals and poultry stock from customs duty in excess of prescribed effective rates, establishing that certain breeding and production animals attract nil effective duty while grand parent poultry stock and donkey stallions imported for mule breeding by government authorities are subject to stated ad valorem effective rates.
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 limits import duty on specified live animals to prescribed effective rates, reducing excess tariff liability.
The Central Government exempts specified Chapter 1 live animals and poultry stock from customs duty in excess of prescribed effective rates, establishing that certain breeding and production animals attract nil effective duty while grand parent poultry stock and donkey stallions imported for mule breeding by government authorities are subject to stated ad valorem effective rates.
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