Auxiliary duty exemption capped by prescribed rates on specified imported goods, preserving other existing notification exemptions. The notification exempts specified imported goods from auxiliary customs duty to the extent that duty exceeds the prescribed rates in the annexed Table, prescribing capped rates for crude petroleum, polyvinyl chloride (with separate rates for paste/battery grade and other grades), and a residual rule for all other goods based on value as determined under the Customs Act, while preserving any exemptions granted by other notifications in force.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption capped by prescribed rates on specified imported goods, preserving other existing notification exemptions.
The notification exempts specified imported goods from auxiliary customs duty to the extent that duty exceeds the prescribed rates in the annexed Table, prescribing capped rates for crude petroleum, polyvinyl chloride (with separate rates for paste/battery grade and other grades), and a residual rule for all other goods based on value as determined under the Customs Act, while preserving any exemptions granted by other notifications in force.
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