Customs exemption for fogging machines: municipal imports relieved from duties exceeding a capped ad valorem rate and from additional duty. Exemption authorises concessional treatment for fogging machines imported by a municipal body for use in combating malaria and other mosquito-borne diseases, relieving such imports from customs duty in excess of an ad valorem cap and from the additional customs duty leviable under the Customs Tariff, limited to fogging machines within the relevant tariff chapter and to qualifying municipal authorities.
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 exemption for fogging machines: municipal imports relieved from duties exceeding a capped ad valorem rate and from additional duty.
Exemption authorises concessional treatment for fogging machines imported by a municipal body for use in combating malaria and other mosquito-borne diseases, relieving such imports from customs duty in excess of an ad valorem cap and from the additional customs duty leviable under the Customs Tariff, limited to fogging machines within the relevant tariff chapter and to qualifying municipal authorities.
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