Customs duty exemption for Chapter 13 imports limits payable duty to a prescribed ad valorem rate on specified goods. Under statutory authority, imports classifiable under heading or sub heading 13.01 and 13.02 are exempted from that portion of customs duty in the First Schedule which exceeds the amount calculated at the prescribed ad valorem rate; the notification caps payable duty for the specified goods by exempting the excess above the stated ad valorem rate.
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 for Chapter 13 imports limits payable duty to a prescribed ad valorem rate on specified goods.
Under statutory authority, imports classifiable under heading or sub heading 13.01 and 13.02 are exempted from that portion of customs duty in the First Schedule which exceeds the amount calculated at the prescribed ad valorem rate; the notification caps payable duty for the specified goods by exempting the excess above the stated ad valorem rate.
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