Customs duty cap on imported aluminium waste and scrap limits excess duty liability on these imports. The Central Government has superseded the earlier notification and, in the public interest, exempts imported aluminium waste and scrap under the applicable customs tariff classification from that portion of customs duty which exceeds the amount calculated at the rate of 25% ad valorem, thereby capping duty liability on such imports.
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Provisions expressly mentioned in the judgment/order text.
Customs duty cap on imported aluminium waste and scrap limits excess duty liability on these imports.
The Central Government has superseded the earlier notification and, in the public interest, exempts imported aluminium waste and scrap under the applicable customs tariff classification from that portion of customs duty which exceeds the amount calculated at the rate of 25% ad valorem, thereby capping duty liability on such imports.
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