Partial exemption from auxiliary duty of Customs in excess of 30% ad valorem on certain goods which are partially exempt from basic Customs duty - 163/88 - Customs -Tariff
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Partial exemption from auxiliary customs duty exempts excess ad valorem charge for goods partially exempt from basic duty. Where goods are partially or wholly exempt from basic customs duty by earlier notifications, the Central Government exempts that portion of auxiliary customs duty which exceeds an ad valorem cap of thirty per cent of the value of such goods as determined under the valuation provisions; this exemption is subject to any conditions attached to the original notifications and supersedes the earlier specified notification.
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Partial exemption from auxiliary customs duty exempts excess ad valorem charge for goods partially exempt from basic duty.
Where goods are partially or wholly exempt from basic customs duty by earlier notifications, the Central Government exempts that portion of auxiliary customs duty which exceeds an ad valorem cap of thirty per cent of the value of such goods as determined under the valuation provisions; this exemption is subject to any conditions attached to the original notifications and supersedes the earlier specified notification.
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