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 - 14/91 - Customs -Tariff
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Partial exemption of auxiliary duty on goods already relieved from basic customs duty prevents excess ancillary levies. Exempts from levy any portion of the auxiliary customs duty in excess of a 25 per cent ad valorem rate on goods that are partially or wholly relieved from basic customs duty by the notifications listed in the Schedule; the exemption is exercised under statutory taxation powers and is subject to the conditions, if any, attaching to those original notifications, with valuation determined under the customs valuation provisions.
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 of auxiliary duty on goods already relieved from basic customs duty prevents excess ancillary levies.
Exempts from levy any portion of the auxiliary customs duty in excess of a 25 per cent ad valorem rate on goods that are partially or wholly relieved from basic customs duty by the notifications listed in the Schedule; the exemption is exercised under statutory taxation powers and is subject to the conditions, if any, attaching to those original notifications, with valuation determined under the customs valuation provisions.
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