Auxiliary duty exemption limits import duty to prescribed per tonne or value based rates, preserving other notifications. Exemption from auxiliary customs duty limits the levy on goods listed in the First Schedule to the Customs Tariff Act to the specific rates shown in the Table, by reference to tariff classification; crude petroleum is subject to a per tonne duty cap and other goods to a value based duty cap determined under the Customs valuation provisions, and the notification does not affect exemptions under other existing 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 limits import duty to prescribed per tonne or value based rates, preserving other notifications.
Exemption from auxiliary customs duty limits the levy on goods listed in the First Schedule to the Customs Tariff Act to the specific rates shown in the Table, by reference to tariff classification; crude petroleum is subject to a per tonne duty cap and other goods to a value based duty cap determined under the Customs valuation provisions, and the notification does not affect exemptions under other existing notifications.
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