Prescribes partial exemption from auxiliary duty in excess of 30% on certain goods which are partially exempt from basic duty by notification. - 144/90 - Customs -Tariff
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Auxiliary duty exemption cap limits additional customs levy for goods partially exempt from basic customs duty by notification. Exempts, insofar as it exceeds a prescribed proportion of value, auxiliary customs duty on goods that are partially or wholly exempt from basic customs duty by specified notifications; the exemption is subject to the conditions of those notifications and valuation for the capped auxiliary duty is determined under section 14 of the Customs Tariff Act.
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 cap limits additional customs levy for goods partially exempt from basic customs duty by notification.
Exempts, insofar as it exceeds a prescribed proportion of value, auxiliary customs duty on goods that are partially or wholly exempt from basic customs duty by specified notifications; the exemption is subject to the conditions of those notifications and valuation for the capped auxiliary duty is determined under section 14 of the Customs Tariff Act.
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