Customs duty exemption reduces chargeable import duty to the prescribed ad valorem rate for listed Chapter 80 goods. Exempts imports of goods under specified Chapter 80 headings from customs duty to the extent the duty exceeds an amount calculated at the prescribed ad valorem rate set in the Table; applies under section 25(1) of the Customs Act, 1962 and is limited to the listed tariff headings. The notification preserves any exemptions granted by other notifications then in force for the same 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 exemption reduces chargeable import duty to the prescribed ad valorem rate for listed Chapter 80 goods.
Exempts imports of goods under specified Chapter 80 headings from customs duty to the extent the duty exceeds an amount calculated at the prescribed ad valorem rate set in the Table; applies under section 25(1) of the Customs Act, 1962 and is limited to the listed tariff headings. The notification preserves any exemptions granted by other notifications then in force for the same goods.
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