Partial exemption from auxiliary customs duty limits levy to a specified ad valorem threshold on listed imported goods. The Central Government exempts imports of the goods specified in the annexed Table from that portion of auxiliary customs duty which exceeds an ad valorem threshold of thirty percent of value as determined under the customs valuation provisions; the exemption is granted under powers in the Customs Act and Finance Act and supersedes an earlier notification.
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 from auxiliary customs duty limits levy to a specified ad valorem threshold on listed imported goods.
The Central Government exempts imports of the goods specified in the annexed Table from that portion of auxiliary customs duty which exceeds an ad valorem threshold of thirty percent of value as determined under the customs valuation provisions; the exemption is granted under powers in the Customs Act and Finance Act and supersedes an earlier notification.
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