Exemption from auxiliary duty applies to goods already exempt from basic customs duty, subject to original notification conditions. The Central Government exempts from the auxiliary duty of customs the goods which are wholly or partially exempt from basic customs duty under the First Schedule to the Customs Tariff Act by virtue of the listed prior notifications, and makes that exemption subject to any conditions contained in those original notifications.
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Provisions expressly mentioned in the judgment/order text.
Exemption from auxiliary duty applies to goods already exempt from basic customs duty, subject to original notification conditions.
The Central Government exempts from the auxiliary duty of customs the goods which are wholly or partially exempt from basic customs duty under the First Schedule to the Customs Tariff Act by virtue of the listed prior notifications, and makes that exemption subject to any conditions contained in those original notifications.
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