Auxiliary duty exemption limits additional customs charges on goods already exempt from basic customs duty under specified notifications. Exempts auxiliary duty on goods that are partially or wholly exempt from basic customs duty under specified notifications, relieving auxiliary duty to the extent it exceeds an amount calculated at the rate of 5% of the value of such goods as determined under customs valuation, and subjects this relief to the same conditions attaching to the original notifications listed in the Schedule.
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 limits additional customs charges on goods already exempt from basic customs duty under specified notifications.
Exempts auxiliary duty on goods that are partially or wholly exempt from basic customs duty under specified notifications, relieving auxiliary duty to the extent it exceeds an amount calculated at the rate of 5% of the value of such goods as determined under customs valuation, and subjects this relief to the same conditions attaching to the original notifications listed in the Schedule.
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