Partial exemption from auxiliary duty protects specified imported goods from excess customs levy under prescribed tariff provisions. Partial exemption from auxiliary customs duty is granted on specified imported goods so that auxiliary duty shall not exceed an amount calculated at a fixed rate of value determined under the Customs Act; the exemption applies to goods listed by chapter and description in the annexed Table and includes a specific definitional exclusion for lubricating oil.
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 protects specified imported goods from excess customs levy under prescribed tariff provisions.
Partial exemption from auxiliary customs duty is granted on specified imported goods so that auxiliary duty shall not exceed an amount calculated at a fixed rate of value determined under the Customs Act; the exemption applies to goods listed by chapter and description in the annexed Table and includes a specific definitional exclusion for lubricating oil.
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