Customs auxiliary duty exemption on specified imported goods removes auxiliary duty at import under Finance Bill authority. Total exemption from the auxiliary duty of customs is conferred on the goods specified in the annexed Table which fall within the listed Chapters of the First Schedule to the Customs Tariff Act, 1975, such exemption being made under section 25(1) of the Customs Act, 1962 read with the Finance Bill provision and effected in the public interest so as to relieve those imported goods from the whole of the auxiliary duty leviable under that Finance Bill clause.
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Provisions expressly mentioned in the judgment/order text.
Customs auxiliary duty exemption on specified imported goods removes auxiliary duty at import under Finance Bill authority.
Total exemption from the auxiliary duty of customs is conferred on the goods specified in the annexed Table which fall within the listed Chapters of the First Schedule to the Customs Tariff Act, 1975, such exemption being made under section 25(1) of the Customs Act, 1962 read with the Finance Bill provision and effected in the public interest so as to relieve those imported goods from the whole of the auxiliary duty leviable under that Finance Bill clause.
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