Auxiliary customs duty exemptions cap duty liability by fixed per unit and ad valorem rates for specified imported goods. The notification exempts specified imported goods from auxiliary customs duty to the extent the duty exceeds the stated rates, preserving other existing exemptions; it prescribes fixed per tonne rates for crude petroleum and specified grades of polyvinyl chloride, and an ad valorem auxiliary duty rate for all other goods calculated on customs value.
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 customs duty exemptions cap duty liability by fixed per unit and ad valorem rates for specified imported goods.
The notification exempts specified imported goods from auxiliary customs duty to the extent the duty exceeds the stated rates, preserving other existing exemptions; it prescribes fixed per tonne rates for crude petroleum and specified grades of polyvinyl chloride, and an ad valorem auxiliary duty rate for all other goods calculated on customs value.
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