Partial exemption from auxiliary customs duty applies to specified imports, exempting duty above a specified ad valorem rate. The central government grants a partial exemption from auxiliary duty of customs on specified imported goods, exempting that portion of auxiliary duty which exceeds the amount calculated at the rate of 30% ad valorem of the goods' customs value; valuation follows customs valuation provisions. The exemption applies only to goods enumerated in the Table annexed to the notification and to the specified Chapters and headings of the First Schedule to the Customs Tariff Act.
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.
Partial exemption from auxiliary customs duty applies to specified imports, exempting duty above a specified ad valorem rate.
The central government grants a partial exemption from auxiliary duty of customs on specified imported goods, exempting that portion of auxiliary duty which exceeds the amount calculated at the rate of 30% ad valorem of the goods' customs value; valuation follows customs valuation provisions. The exemption applies only to goods enumerated in the Table annexed to the notification and to the specified Chapters and headings of the First Schedule to the Customs Tariff Act.
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