Auxiliary customs duty exemption limits duty to prescribed rates on specified imported goods including crude petroleum and polyvinyl chloride. The government exempts specified imported goods from that part of the auxiliary duty of customs exceeding the rates set in the annexed Table, superseding an earlier notification. The Table fixes distinct effective duty rates for crude petroleum, for polyvinyl chloride by grade, and for all other goods a residual percentage rate applied to the value as determined under import valuation rules. A proviso preserves any other exemption notifications then in force for the same goods.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary customs duty exemption limits duty to prescribed rates on specified imported goods including crude petroleum and polyvinyl chloride.
The government exempts specified imported goods from that part of the auxiliary duty of customs exceeding the rates set in the annexed Table, superseding an earlier notification. The Table fixes distinct effective duty rates for crude petroleum, for polyvinyl chloride by grade, and for all other goods a residual percentage rate applied to the value as determined under import valuation rules. A proviso preserves any other exemption notifications then in force for the same goods.
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