Exemption from auxiliary customs duty applies where goods are partially or wholly exempt from basic customs duty. The notification exempts that portion of the auxiliary duty under the Finance Act which exceeds the amount calculated at the rate of 30 per cent of the value of goods that are partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, subject to the conditions attaching to the original exemption notifications and valuation under section 14 of the Customs Act.