Auxiliary duty exemption for specified imports, capping additional levy by a value-based rate and excluding other notified exemptions. Exemption limits auxiliary customs duty on listed imported goods to a prescribed value-based rate, granting relief only for duty in excess of that rate and excluding goods for which alternative exemptions are claimed under separate notifications; the schedule specifies tariff chapters and itemised commodities, and an explanation narrows the meaning of lubricating oil for the exemption.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for specified imports, capping additional levy by a value-based rate and excluding other notified exemptions.
Exemption limits auxiliary customs duty on listed imported goods to a prescribed value-based rate, granting relief only for duty in excess of that rate and excluding goods for which alternative exemptions are claimed under separate notifications; the schedule specifies tariff chapters and itemised commodities, and an explanation narrows the meaning of lubricating oil for the exemption.
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