Auxiliary duty exemption for goods already partly or wholly exempt from basic customs duty, subject to underlying notification conditions. The Central Government exempts goods that are wholly or partly exempt from basic customs duty by specified prior notifications from the whole of the auxiliary duty leviable under the Finance Act, on the authority of the Customs Act and Finance Act, subject to any conditions attached to those underlying notifications and limited to goods identified in the Schedule of listed notifications.
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 exemption for goods already partly or wholly exempt from basic customs duty, subject to underlying notification conditions.
The Central Government exempts goods that are wholly or partly exempt from basic customs duty by specified prior notifications from the whole of the auxiliary duty leviable under the Finance Act, on the authority of the Customs Act and Finance Act, subject to any conditions attached to those underlying notifications and limited to goods identified in the Schedule of listed notifications.
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