Partial Exemption from Auxiliary Duty of Customs in excess of 30% ad valorem on certain Goods which are either partially or wholly exempt from basic Customs Duty - 184/90 - Customs -Tariff
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Auxiliary duty exemption limits excess levy on goods exempt from basic customs duty while preserving original exemption conditions. Exempts from the auxiliary duty of customs that portion in excess of the amount equal to 30 per cent of value those goods which are partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, value to be determined under section 14 of the Customs Act; application limited to goods covered by the listed notifications and subject to their attached conditions.
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 limits excess levy on goods exempt from basic customs duty while preserving original exemption conditions.
Exempts from the auxiliary duty of customs that portion in excess of the amount equal to 30 per cent of value those goods which are partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, value to be determined under section 14 of the Customs Act; application limited to goods covered by the listed notifications and subject to their attached conditions.
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