Partial exemption from auxiliary duty for goods partially exempt from basic customs duty; excess levy subject to original exemption conditions. The Central Government exempts goods that are partially or wholly exempt from basic customs duty, as specified in the Schedule of prior notifications, from so much of the auxiliary duty as exceeds an amount calculated at a fixed rate of the value of such goods; this exemption is subject to the same conditions attaching to the original basic-duty exemption notifications.
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 for goods partially exempt from basic customs duty; excess levy subject to original exemption conditions.
The Central Government exempts goods that are partially or wholly exempt from basic customs duty, as specified in the Schedule of prior notifications, from so much of the auxiliary duty as exceeds an amount calculated at a fixed rate of the value of such goods; this exemption is subject to the same conditions attaching to the original basic-duty exemption notifications.
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