Customs duty exemption limits import duty on specified live animals to prescribed rates, with most live stock exempt. The notification uses powers under section 25 of the Customs Act to exempt Chapter 1 imports from that portion of customs duty in excess of amounts calculated at the specified rates in the annexed Table, thereby limiting assessable duty to the ceiling rates. The Table grants a nil rate for various live breeding and rearing animals (including cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock) and prescribes a higher ad valorem rate for grand parent poultry stock.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption limits import duty on specified live animals to prescribed rates, with most live stock exempt.
The notification uses powers under section 25 of the Customs Act to exempt Chapter 1 imports from that portion of customs duty in excess of amounts calculated at the specified rates in the annexed Table, thereby limiting assessable duty to the ceiling rates. The Table grants a nil rate for various live breeding and rearing animals (including cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock) and prescribes a higher ad valorem rate for grand parent poultry stock.
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