Auxiliary duty exemption for goods already exempt from customs duty limits additional levy, subject to original notification conditions. Exemption from auxiliary customs duty is granted for goods partially or wholly exempt from basic customs duty under specified prior notifications, by disapplying the portion of the auxiliary levy that exceeds a capped proportion of the value of such goods as determined under the relevant valuation provisions, subject to the conditions attached to those antecedent notifications.
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 for goods already exempt from customs duty limits additional levy, subject to original notification conditions.
Exemption from auxiliary customs duty is granted for goods partially or wholly exempt from basic customs duty under specified prior notifications, by disapplying the portion of the auxiliary levy that exceeds a capped proportion of the value of such goods as determined under the relevant valuation provisions, subject to the conditions attached to those antecedent notifications.
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