Customs duty exemption: excess duty above the prescribed ad valorem rate on Chapter 36 imports is remitted. Exemption is granted for imports of goods under Chapter 36 so that customs duty leviable is limited to the portion calculated at a specified ad valorem rate and any duty in excess of that rate is exempted; the exemption is effected under section 25(1) of the Customs Act on grounds of public interest and does not affect other customs obligations or classification rules.
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 exemption: excess duty above the prescribed ad valorem rate on Chapter 36 imports is remitted.
Exemption is granted for imports of goods under Chapter 36 so that customs duty leviable is limited to the portion calculated at a specified ad valorem rate and any duty in excess of that rate is exempted; the exemption is effected under section 25(1) of the Customs Act on grounds of public interest and does not affect other customs obligations or classification rules.
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