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        Case ID :
        Customs

        Prescribes partial exemption from auxiliary duty in excess of 30% on specified goods. - 143/90 - Customs -Tariff

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        Partial exemption from auxiliary customs duty caps payable duty on specified imported goods to a capped proportion of value. Exempts specified imported goods listed by tariff chapters from auxiliary customs duty to the extent that duty exceeding a capped proportion of the goods' assessed value is not leviable; applicability is determined at importation and valuation under the customs valuation provisions.
                          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.

                                Partial exemption from auxiliary customs duty caps payable duty on specified imported goods to a capped proportion of value.

                                Exempts specified imported goods listed by tariff chapters from auxiliary customs duty to the extent that duty exceeding a capped proportion of the goods' assessed value is not leviable; applicability is determined at importation and valuation under the customs valuation provisions.


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