Customs duty cap for specified Chapter 90 goods limits payable duty to prescribed ad valorem rates on import. Exempts specified Chapter 90 goods on import from customs duty to the extent the duty exceeds the ad valorem rates set in the annexed Table; the Table lists tariff sub headings, descriptive scope and fixed percentage rates. The notification distinguishes primary instruments from accessories, excludes accessories containing thermionic valves, transistors, similar semiconductor devices, light emitting diodes or electronic microcircuits from lower rates, and provides that some accessories attract the same rate as the main instrument.
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.
Customs duty cap for specified Chapter 90 goods limits payable duty to prescribed ad valorem rates on import.
Exempts specified Chapter 90 goods on import from customs duty to the extent the duty exceeds the ad valorem rates set in the annexed Table; the Table lists tariff sub headings, descriptive scope and fixed percentage rates. The notification distinguishes primary instruments from accessories, excludes accessories containing thermionic valves, transistors, similar semiconductor devices, light emitting diodes or electronic microcircuits from lower rates, and provides that some accessories attract the same rate as the main instrument.
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