Customs duty cap on specified chapter accessories limits payable duty to the notified rate under notification. The Central Government exempts goods specified in the Table under certain Chapter 90 sub headings from so much of the customs duty as is in excess of the amount calculated at the notified rate, establishing an effective basic duty of 40% ad valorem on the listed instruments and accessories. The Table lists specific sub headings and limits coverage to accessories other than those containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes or electronic microcircuits, while separately identifying microtomes and their accessories.
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Provisions expressly mentioned in the judgment/order text.
Customs duty cap on specified chapter accessories limits payable duty to the notified rate under notification.
The Central Government exempts goods specified in the Table under certain Chapter 90 sub headings from so much of the customs duty as is in excess of the amount calculated at the notified rate, establishing an effective basic duty of 40% ad valorem on the listed instruments and accessories. The Table lists specific sub headings and limits coverage to accessories other than those containing thermionic valves, transistors or similar semiconductor devices, light emitting diodes or electronic microcircuits, while separately identifying microtomes and their accessories.
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