Partial Exemption from auxiliary duty in excess of 5% ad valorem on certain goods which are either partially or wholly exempt from basic customs duty - 25/91 - Customs -Tariff
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Partial exemption from auxiliary customs duty caps excess levy on goods exempt from basic customs duty, subject to notification conditions. The Central Government exempts from that part of auxiliary customs duty which exceeds an amount calculated at a five per cent ad valorem rate those goods that are partially or wholly exempt from basic customs duty by virtue of specified prior notifications; this relief supersedes an earlier notification and is conditional upon any terms attached to the underlying 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.
Partial exemption from auxiliary customs duty caps excess levy on goods exempt from basic customs duty, subject to notification conditions.
The Central Government exempts from that part of auxiliary customs duty which exceeds an amount calculated at a five per cent ad valorem rate those goods that are partially or wholly exempt from basic customs duty by virtue of specified prior notifications; this relief supersedes an earlier notification and is conditional upon any terms attached to the underlying exemption notifications.
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