Auxiliary duty exemption: goods exempted from basic customs duty by notification are likewise exempt from auxiliary duty, subject to original conditions. Complete exemption from the auxiliary duty of customs is granted for goods wholly or partially exempt from basic customs duty by specified government notifications, subject to the conditions and limitations of the underlying notifications; the exemption operates by authority of the Customs Act and the Finance Bill given force under the Provisional Collection of Taxes Act and applies to the goods listed in the Schedule.