Auxiliary customs duty rates set for specified imports; excess duty above prescribed rates exempted under statutory authority. Prescribes commodity wise effective auxiliary customs duty rates and exempts any auxiliary duty in excess of the prescribed per unit or percentage rates for listed imports, while preserving existing separate exemptions; residual duty is tied to goods valuation under customs rules and the measure is enacted under statutory powers and provisional tax authority.
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 customs duty rates set for specified imports; excess duty above prescribed rates exempted under statutory authority.
Prescribes commodity wise effective auxiliary customs duty rates and exempts any auxiliary duty in excess of the prescribed per unit or percentage rates for listed imports, while preserving existing separate exemptions; residual duty is tied to goods valuation under customs rules and the measure is enacted under statutory powers and provisional tax authority.
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