Exemption from auxiliary customs duty applies to goods exempt from basic customs duty under specified notifications. Exemption from auxiliary customs duty is granted for goods that are wholly or partly exempt from basic customs duty by virtue of specified government notifications, subject to the same conditions attached to those underlying notifications; this exemption supersedes the earlier notification and applies only to the goods identified in the Schedule.
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 customs duty applies to goods exempt from basic customs duty under specified notifications.
Exemption from auxiliary customs duty is granted for goods that are wholly or partly exempt from basic customs duty by virtue of specified government notifications, subject to the same conditions attached to those underlying notifications; this exemption supersedes the earlier notification and applies only to the goods identified in the Schedule.
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