Auxiliary duty exemption for listed imported goods removes ancillary customs levy, subject to specified provisos and definitions. Exemption from auxiliary customs duty is granted on specified imported goods within designated chapters of the First Schedule to the Customs Tariff Act, 1975, removing liability to the whole of the auxiliary duty leviable under the referenced Finance Bill for the goods listed in the annexed Table, subject to a proviso excluding goods for which importers avail alternative exemptions under specified government 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 listed imported goods removes ancillary customs levy, subject to specified provisos and definitions.
Exemption from auxiliary customs duty is granted on specified imported goods within designated chapters of the First Schedule to the Customs Tariff Act, 1975, removing liability to the whole of the auxiliary duty leviable under the referenced Finance Bill for the goods listed in the annexed Table, subject to a proviso excluding goods for which importers avail alternative exemptions under specified government notifications.
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