Auxiliary duty rates capped for specified imports, limiting payable auxiliary customs duty to stated rates under the notification. The notification exempts imported goods specified in the annexed Table from that part of the auxiliary customs duty which exceeds the rate specified for each listed category, thereby capping auxiliary duty charges for crude petroleum, specified grades of polyvinyl chloride and all other goods; it is issued under the Customs Act and a Finance Bill provision applied provisionally and preserves any existing exemptions under other notifications.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty rates capped for specified imports, limiting payable auxiliary customs duty to stated rates under the notification.
The notification exempts imported goods specified in the annexed Table from that part of the auxiliary customs duty which exceeds the rate specified for each listed category, thereby capping auxiliary duty charges for crude petroleum, specified grades of polyvinyl chloride and all other goods; it is issued under the Customs Act and a Finance Bill provision applied provisionally and preserves any existing exemptions under other notifications.
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