Exemption from auxiliary customs duty applies to goods exempt from basic customs duty subject to original notification conditions. Exemption from auxiliary customs duty is granted for goods wholly or partly exempt from basic customs duty by virtue of specified prior notifications. The exemption applies to the whole of the auxiliary duty leviable under the Finance Act, but remains subject to any conditions attached to the original notifications that confer exemption from basic customs duty.
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.
Exemption from auxiliary customs duty applies to goods exempt from basic customs duty subject to original notification conditions.
Exemption from auxiliary customs duty is granted for goods wholly or partly exempt from basic customs duty by virtue of specified prior notifications. The exemption applies to the whole of the auxiliary duty leviable under the Finance Act, but remains subject to any conditions attached to the original notifications that confer exemption from basic customs duty.
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