Partial exemption from auxiliary duty of customs in excess of 30% ad valorem on certain goods which are partially exempt from basic customs duty - 163/89 - Customs -Tariff
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Partial exemption from auxiliary customs duty on goods already exempt from basic customs duty, subject to existing conditions. The Central Government exempts goods partially or wholly exempt from basic customs duty as specified in the First Schedule to the Customs Tariff Act from so much of the auxiliary duty of customs as exceeds the prescribed rate of the value of such goods determined under Section 14 of the Customs Act. This exemption applies only to goods covered by the notifications listed in the Schedule and remains subject to any conditions attached to those original exemptions.
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.
Partial exemption from auxiliary customs duty on goods already exempt from basic customs duty, subject to existing conditions.
The Central Government exempts goods partially or wholly exempt from basic customs duty as specified in the First Schedule to the Customs Tariff Act from so much of the auxiliary duty of customs as exceeds the prescribed rate of the value of such goods determined under Section 14 of the Customs Act. This exemption applies only to goods covered by the notifications listed in the Schedule and remains subject to any conditions attached to those original exemptions.
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