Auxiliary duty exemption cap on partially exempt goods; excess auxiliary customs duty relieved subject to existing exemption conditions. The Central Government exempts goods partially or wholly exempt from basic customs duty from that part of auxiliary customs duty which exceeds the amount calculated at the ad valorem rate of five percent of value as determined under the Customs Act. The exemption supersedes an earlier notification and applies subject to the conditions, if any, attached to the original notifications under which those goods enjoyed full or partial exemption from basic customs duty.