Auxiliary duty exemption limits customs liability on simulator component parts to the aircraft component parts rate, reducing excess duty. Exemption narrows auxiliary customs duty on imported component parts of aeroplane and other aircraft simulators by limiting liability to the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, as prescribed in the Finance Bill and relevant notifications; any excess duty otherwise leviable is exempted when such parts fall within Chapter 88 of the Customs Tariff.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption limits customs liability on simulator component parts to the aircraft component parts rate, reducing excess duty.
Exemption narrows auxiliary customs duty on imported component parts of aeroplane and other aircraft simulators by limiting liability to the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, as prescribed in the Finance Bill and relevant notifications; any excess duty otherwise leviable is exempted when such parts fall within Chapter 88 of the Customs Tariff.
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