Partial Exemption from auxiliary duty in excess of 25% ad valorem on certain goods which are either partially or wholly exempt from basic customs duty - 27/91 - Customs -Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Auxiliary duty cap: exemption limits additional customs duty where goods are partially or wholly 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 an ad valorem threshold of 25 per cent of the value of such goods, subject to valuation rules and the conditions attached to the original exemption notifications.
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 cap: exemption limits additional customs duty where goods are partially or wholly 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 an ad valorem threshold of 25 per cent of the value of such goods, subject to valuation rules and the conditions attached to the original exemption notifications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.