Exemption from auxiliary duty on specified imported goods clarifies tariff based categories and technical definitions to define scope. Exemption from auxiliary duty is granted on a specified catalogue of imported goods under powers conferred by the Customs Act and the Finance Bill, when the Central Government is satisfied it is necessary in the public interest. The notification lists tariff chapters and described goods exempt from the whole auxiliary duty, including specified foodstuffs, fuels, fertilizers, industrial inputs, machinery, educational and publishing materials, precious stones and coins, and a residual entry for other goods, with qualifying forms and technical definitions governing scope.
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 duty on specified imported goods clarifies tariff based categories and technical definitions to define scope.
Exemption from auxiliary duty is granted on a specified catalogue of imported goods under powers conferred by the Customs Act and the Finance Bill, when the Central Government is satisfied it is necessary in the public interest. The notification lists tariff chapters and described goods exempt from the whole auxiliary duty, including specified foodstuffs, fuels, fertilizers, industrial inputs, machinery, educational and publishing materials, precious stones and coins, and a residual entry for other goods, with qualifying forms and technical definitions governing scope.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
