Customs duty cap on specified Chapter Nine imports limits excess duty to stated standard or preferential rates. Notification limits customs duty on specified Chapter 9 imports by exempting any duty in excess of prescribed effective rates. Where the standard rate applies, excess is capped at the listed standard effective rate; where a preferential rate applies, excess is capped at the listed preferential effective rate. The Table provides the sub headings and corresponding effective rates to be applied in place of the higher First Schedule liabilities.
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.
Customs duty cap on specified Chapter Nine imports limits excess duty to stated standard or preferential rates.
Notification limits customs duty on specified Chapter 9 imports by exempting any duty in excess of prescribed effective rates. Where the standard rate applies, excess is capped at the listed standard effective rate; where a preferential rate applies, excess is capped at the listed preferential effective rate. The Table provides the sub headings and corresponding effective rates to be applied in place of the higher First Schedule liabilities.
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