Cap on basic customs duty limits ad valorem duty to a fixed level, exempting excess on listed Chapter ninety goods. The notification limits the effective basic customs duty on specified Chapter 90 tariff headings by exempting from customs charge that portion of basic duty which exceeds a fixed ad valorem cap, applying uniformly to all goods falling under each listed sub-heading at importation.
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Provisions expressly mentioned in the judgment/order text.
Cap on basic customs duty limits ad valorem duty to a fixed level, exempting excess on listed Chapter ninety goods.
The notification limits the effective basic customs duty on specified Chapter 90 tariff headings by exempting from customs charge that portion of basic duty which exceeds a fixed ad valorem cap, applying uniformly to all goods falling under each listed sub-heading at importation.
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