Exemption from auxiliary duty on specified imported goods removes the auxiliary customs charge where listed goods meet defined classification criteria. Exemption from auxiliary customs duty is granted on specified imported goods under powers in the Customs Act, 1962 and the Finance Act, 1992, removing the whole auxiliary duty for goods listed by First Schedule Chapters in the annexed Table. A proviso excludes goods for which an importer avails alternative duty exemptions under certain earlier notifications. The Table enumerates categories such as foodstuffs, fuels, minerals and fertilizers, industrial raw materials, machinery and measuring instruments, and a residual Chapter 99 entry, with accompanying technical definitions to determine qualifying petroleum products and electrical instruments.
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Provisions expressly mentioned in the judgment/order text.
Exemption from auxiliary duty on specified imported goods removes the auxiliary customs charge where listed goods meet defined classification criteria.
Exemption from auxiliary customs duty is granted on specified imported goods under powers in the Customs Act, 1962 and the Finance Act, 1992, removing the whole auxiliary duty for goods listed by First Schedule Chapters in the annexed Table. A proviso excludes goods for which an importer avails alternative duty exemptions under certain earlier notifications. The Table enumerates categories such as foodstuffs, fuels, minerals and fertilizers, industrial raw materials, machinery and measuring instruments, and a residual Chapter 99 entry, with accompanying technical definitions to determine qualifying petroleum products and electrical instruments.
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