Partial exemption from auxiliary duty limits auxiliary customs levy for goods exempt from basic customs, subject to original conditions. The notification exempts goods that are wholly or partially exempt from basic customs duty by specified prior notifications from that portion of the auxiliary duty under sub clause (1) of clause 35 which is in excess of the amount equal to 30 per cent of the value of such goods as determined under section 14; the exemption is subject to any conditions attached to the original notifications listed in the Schedule.
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 duty limits auxiliary customs levy for goods exempt from basic customs, subject to original conditions.
The notification exempts goods that are wholly or partially exempt from basic customs duty by specified prior notifications from that portion of the auxiliary duty under sub clause (1) of clause 35 which is in excess of the amount equal to 30 per cent of the value of such goods as determined under section 14; the exemption is subject to any conditions attached to the original notifications listed in the Schedule.
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