Customs duty cap at 25% ad valorem for specified tariff headings with additional duty set to nil. The Central Government exempts goods under Heading Nos. 84.32-84.37 from customs duty to the extent such duty exceeds an effective basic rate of 25% ad valorem, and exempts those goods from any additional customs duty, making the additional duty nil for the specified headings.
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Provisions expressly mentioned in the judgment/order text.
Customs duty cap at 25% ad valorem for specified tariff headings with additional duty set to nil.
The Central Government exempts goods under Heading Nos. 84.32-84.37 from customs duty to the extent such duty exceeds an effective basic rate of 25% ad valorem, and exempts those goods from any additional customs duty, making the additional duty nil for the specified headings.
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