Customs duty cap on hardware imports limits additional customs duty to a specified ad valorem rate while preserving other exemptions. The Central Government prescribes an effective cap on basic customs duty for goods under Chapter 82 by exempting imported goods listed in the Table from so much of the customs duty as exceeds the ad valorem rate specified for the corresponding heading or sub-heading, while preserving any exemption granted under other notifications for those goods.
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.
Customs duty cap on hardware imports limits additional customs duty to a specified ad valorem rate while preserving other exemptions.
The Central Government prescribes an effective cap on basic customs duty for goods under Chapter 82 by exempting imported goods listed in the Table from so much of the customs duty as exceeds the ad valorem rate specified for the corresponding heading or sub-heading, while preserving any exemption granted under other notifications for those goods.
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