Exemption from auxiliary duty on specified imported goods preserves tariff relief subject to defined commodity classifications and limits. Exemption from auxiliary duty is granted on importation of specified goods listed in the annexed Table, under the exercise of powers conferred by section 25(1) of the Customs Act, 1962 read with section 77(4) of the Finance Act, 1988. The notification exempts goods identified by their chapters in the First Schedule to the Customs Tariff Act, 1975 from the whole of the auxiliary duty leviable under section 77(1) of the Finance Act when imported into India, subject to commodity-specific definitions and composition limits set out in the notification.
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.
Exemption from auxiliary duty on specified imported goods preserves tariff relief subject to defined commodity classifications and limits.
Exemption from auxiliary duty is granted on importation of specified goods listed in the annexed Table, under the exercise of powers conferred by section 25(1) of the Customs Act, 1962 read with section 77(4) of the Finance Act, 1988. The notification exempts goods identified by their chapters in the First Schedule to the Customs Tariff Act, 1975 from the whole of the auxiliary duty leviable under section 77(1) of the Finance Act when imported into India, subject to commodity-specific definitions and composition limits set out in the notification.
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