Auxiliary duty exemption on listed imported goods preserves duty relief for specified essential and industrial inputs. Exemption from auxiliary duty is granted on a specified list of imported goods, relieving those goods of the whole of the auxiliary duty leviable under the Finance Act when imported into India; the exemption applies to goods as described in the Table and listed by chapter reference in the First Schedule to the Customs Tariff Act and is subject to the detailed definitions and technical criteria set out in the 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.
Auxiliary duty exemption on listed imported goods preserves duty relief for specified essential and industrial inputs.
Exemption from auxiliary duty is granted on a specified list of imported goods, relieving those goods of the whole of the auxiliary duty leviable under the Finance Act when imported into India; the exemption applies to goods as described in the Table and listed by chapter reference in the First Schedule to the Customs Tariff Act and is subject to the detailed definitions and technical criteria set out in the notification.
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