Partial exemption from auxiliary duty on goods exempt from basic customs duty limits excess auxiliary levy under statutory rules. The Central Government exempts goods that are partially or wholly exempt from basic customs duty, as specified in the listed prior notifications, from that portion of auxiliary customs duty which exceeds an amount calculated at the rate of five per cent ad valorem of the goods' value as determined under the Customs Act; the exemption is subject to the conditions attached to the original notifications and supersedes an earlier notification.