Customs exemption caps duty on imported vegetables to an ad valorem ceiling, limiting customs tax above that rate. The Central Government exempts all goods falling within Chapter 7 from customs duty to the extent that duty exceeds the amount calculated at the rate of 10% ad valorem when imported into India, using statutory power to grant a public-interest tariff concession.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption caps duty on imported vegetables to an ad valorem ceiling, limiting customs tax above that rate.
The Central Government exempts all goods falling within Chapter 7 from customs duty to the extent that duty exceeds the amount calculated at the rate of 10% ad valorem when imported into India, using statutory power to grant a public-interest tariff concession.
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