Auxiliary duty exemption: excess auxiliary duty exempt on goods partially or wholly exempt from basic customs duty. Exemption applies to auxiliary customs duty in excess of 30 per cent on goods partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, by reference to specified earlier exemption notifications and subject to the conditions attached to those notifications; valuation for computing duty follows the established customs value determination method.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption: excess auxiliary duty exempt on goods partially or wholly exempt from basic customs duty.
Exemption applies to auxiliary customs duty in excess of 30 per cent on goods partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, by reference to specified earlier exemption notifications and subject to the conditions attached to those notifications; valuation for computing duty follows the established customs value determination method.
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