Auxiliary duty exemption for goods already exempt or partially exempt from basic customs duty under specified notifications. Exempts from the whole auxiliary duty of customs goods which are wholly or partially exempt from basic customs duty by the notifications listed in the Schedule, subject to any conditions attaching to those underlying notifications that determine eligibility and scope of the exemption.
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.
Auxiliary duty exemption for goods already exempt or partially exempt from basic customs duty under specified notifications.
Exempts from the whole auxiliary duty of customs goods which are wholly or partially exempt from basic customs duty by the notifications listed in the Schedule, subject to any conditions attaching to those underlying notifications that determine eligibility and scope of the exemption.
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