Customs auxiliary duty exemption for specified imported goods caps excess duty to a permitted basic rate. The Central Government exempts specified imported goods from that portion of the auxiliary duty of customs exceeding five per cent ad valorem of the value as determined under the Customs Act, thereby capping auxiliary duty liability at five per cent. The notification lists the tariff chapters and descriptions of goods covered-including dry dates, wattle bark, zinc concentrates, mineral grease and defined lubricating oil, photopolymer plates, certain rough wood, raw cotton, specified vegetable fibres, blades for leather shaving machines, and specified printing equipment and scanners.
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Provisions expressly mentioned in the judgment/order text.
Customs auxiliary duty exemption for specified imported goods caps excess duty to a permitted basic rate.
The Central Government exempts specified imported goods from that portion of the auxiliary duty of customs exceeding five per cent ad valorem of the value as determined under the Customs Act, thereby capping auxiliary duty liability at five per cent. The notification lists the tariff chapters and descriptions of goods covered-including dry dates, wattle bark, zinc concentrates, mineral grease and defined lubricating oil, photopolymer plates, certain rough wood, raw cotton, specified vegetable fibres, blades for leather shaving machines, and specified printing equipment and scanners.
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