Auxiliary duty exemption: goods exempt from basic customs duty remain exempt from the auxiliary customs levy under Finance Bill provisions. Exempts from auxiliary customs duty goods that are partially or wholly exempt from basic customs duty by virtue of the listed customs notifications; the exemption relies on powers under the Customs Act and the Finance Bill provision and is subject to any conditions attached to the original 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: goods exempt from basic customs duty remain exempt from the auxiliary customs levy under Finance Bill provisions.
Exempts from auxiliary customs duty goods that are partially or wholly exempt from basic customs duty by virtue of the listed customs notifications; the exemption relies on powers under the Customs Act and the Finance Bill provision and is subject to any conditions attached to the original notifications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.