Exemption from auxiliary customs duty: specified imported goods listed by tariff chapters are relieved from auxiliary duty on import. The Central Government exempts the goods specified in the annexed Table and falling within the listed Chapters of the First Schedule to the Customs Tariff Act from the whole of the auxiliary duty of customs leviable under the Finance Act when imported into India. The Table itemises particular goods by chapter and description and the notification supplies technical definitions and qualifying tests for key fuel categories and for electrical measuring and control instruments that delimit the scope of the exemption.
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Provisions expressly mentioned in the judgment/order text.
Exemption from auxiliary customs duty: specified imported goods listed by tariff chapters are relieved from auxiliary duty on import.
The Central Government exempts the goods specified in the annexed Table and falling within the listed Chapters of the First Schedule to the Customs Tariff Act from the whole of the auxiliary duty of customs leviable under the Finance Act when imported into India. The Table itemises particular goods by chapter and description and the notification supplies technical definitions and qualifying tests for key fuel categories and for electrical measuring and control instruments that delimit the scope of the exemption.
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