Auxiliary duty limits set by notification, capping duties on crude petroleum and other imported goods under customs law. The notification exempts from auxiliary duty under the Finance Act that portion in excess of specified capped rates when goods in the First Schedule are imported, superseding an earlier notification and prescribing separate caps for crude petroleum and for all other goods while preserving any existing exemptions granted by other notifications.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty limits set by notification, capping duties on crude petroleum and other imported goods under customs law.
The notification exempts from auxiliary duty under the Finance Act that portion in excess of specified capped rates when goods in the First Schedule are imported, superseding an earlier notification and prescribing separate caps for crude petroleum and for all other goods while preserving any existing exemptions granted by other notifications.
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