Exemption from auxiliary duty on specified imported goods: notification lists tariff chapters and defines scope for import relief. Notification exempts, under the Customs Act and Finance Act, specified goods listed by Customs Tariff Chapter from the whole auxiliary duty when imported. The Table identifies chapter references and precise commodity descriptions - including foodstuffs, agricultural inputs, fuels, fertilizers, industrial machinery, educational materials and items under Chapter 99 - and the notification supplies detailed definitions for fuel categories and electrical measuring and control instruments to delimit the scope of the 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.
Exemption from auxiliary duty on specified imported goods: notification lists tariff chapters and defines scope for import relief.
Notification exempts, under the Customs Act and Finance Act, specified goods listed by Customs Tariff Chapter from the whole auxiliary duty when imported. The Table identifies chapter references and precise commodity descriptions - including foodstuffs, agricultural inputs, fuels, fertilizers, industrial machinery, educational materials and items under Chapter 99 - and the notification supplies detailed definitions for fuel categories and electrical measuring and control instruments to delimit the scope of the exemption.
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