Exemption from Auxiliary Duty of Customs in excess of 40% ad valorem on Certain Goods which are either partially or wholly exempt from Basic Customs Duty - 109/91 - Customs -Tariff
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Auxiliary duty exemption limits excess auxiliary customs levy on goods already exempt from basic customs duty. The notification exempts goods partially or wholly exempt from basic customs duty from that portion of auxiliary customs duty which exceeds the amount calculated at a rate of forty per cent ad valorem of the value of such goods, subject to the conditions of the original exemption notifications listed in the schedule.
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 excess auxiliary customs levy on goods already exempt from basic customs duty.
The notification exempts goods partially or wholly exempt from basic customs duty from that portion of auxiliary customs duty which exceeds the amount calculated at a rate of forty per cent ad valorem of the value of such goods, subject to the conditions of the original exemption notifications listed in the schedule.
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