Partial exemption from auxiliary duty in excess of 5% ad valorem on certain goods which are partially exempt from basic customs duty - 161/89 - Customs -Tariff
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Partial exemption from auxiliary customs duty above a specified ad valorem rate preserves existing conditionalities on exempted goods. Partial exemption from auxiliary customs duty is granted for goods wholly or partially exempt from basic customs duty by the notifications listed in the Schedule, waiving the component of auxiliary duty that exceeds an ad valorem rate of five percent of the value of such goods as determined under the valuation provisions of the Customs Act. The exemption is subject to the terms and conditions attached to the original notifications granting basic duty exemption.
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 above a specified ad valorem rate preserves existing conditionalities on exempted goods.
Partial exemption from auxiliary customs duty is granted for goods wholly or partially exempt from basic customs duty by the notifications listed in the Schedule, waiving the component of auxiliary duty that exceeds an ad valorem rate of five percent of the value of such goods as determined under the valuation provisions of the Customs Act. The exemption is subject to the terms and conditions attached to the original notifications granting basic duty exemption.
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