Auxiliary duty exemption for listed imported goods limits excess customs levy, subject to an alternate-exemption proviso. The notification exempts specified imported goods listed by tariff chapters and headings from auxiliary duty in excess of an amount calculated at a specified rate of value, subject to a proviso excluding goods for which an importer avails an alternate exemption under a separate government notification.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for listed imported goods limits excess customs levy, subject to an alternate-exemption proviso.
The notification exempts specified imported goods listed by tariff chapters and headings from auxiliary duty in excess of an amount calculated at a specified rate of value, subject to a proviso excluding goods for which an importer avails an alternate exemption under a separate government notification.
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