Customs duty exemption for specified waste imports limits chargeable duty to a capped ad valorem plus per kilogram amount. The Central Government exempts waste falling under heading No. 55.05 of the First Schedule to the Customs Tariff Act from so much of the basic customs duty as is in excess of the amount calculated at a specified ad valorem rate plus a specified per kilogram charge, applying to imports into India.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for specified waste imports limits chargeable duty to a capped ad valorem plus per kilogram amount.
The Central Government exempts waste falling under heading No. 55.05 of the First Schedule to the Customs Tariff Act from so much of the basic customs duty as is in excess of the amount calculated at a specified ad valorem rate plus a specified per kilogram charge, applying to imports into India.
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