Auxiliary duty exemption for goods already exempt from basic customs duty, subject to original notification conditions. Goods that are wholly or partly exempt from the basic customs duty by virtue of the notifications listed in the Schedule are exempted from the whole of the auxiliary duty of customs leviable under sub-clause (1) of clause 3 of the Finance Bill, 1991; this exemption is subject to any conditions attached to the original notifications granting 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.
Auxiliary duty exemption for goods already exempt from basic customs duty, subject to original notification conditions.
Goods that are wholly or partly exempt from the basic customs duty by virtue of the notifications listed in the Schedule are exempted from the whole of the auxiliary duty of customs leviable under sub-clause (1) of clause 3 of the Finance Bill, 1991; this exemption is subject to any conditions attached to the original notifications granting exemption from basic customs duty.
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