Auxiliary duty cap: exemption of excess ad valorem customs duty on specified imported goods reduces additional duty liabilities. The Central Government exempts specified imported goods, listed by tariff Chapter and description, from that portion of auxiliary customs duty which exceeds a capped ad valorem rate, invoking powers under the Customs Act and the Finance Act and superseding an earlier notification; the exemption applies on importation and is limited to the goods enumerated in the annexed Table.
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 cap: exemption of excess ad valorem customs duty on specified imported goods reduces additional duty liabilities.
The Central Government exempts specified imported goods, listed by tariff Chapter and description, from that portion of auxiliary customs duty which exceeds a capped ad valorem rate, invoking powers under the Customs Act and the Finance Act and superseding an earlier notification; the exemption applies on importation and is limited to the goods enumerated in the annexed Table.
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