Exemption from auxiliary duty: goods exempt from basic customs duty are also exempt from auxiliary customs duty, subject to conditions. Exemption from auxiliary duty is granted for goods wholly or partly exempt from basic customs duty by notifications listed in the Schedule; the exemption covers the whole auxiliary duty leviable under the Finance Bill provision and is subject to the same conditions, if any, that attach to the underlying customs-duty exemption.
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: goods exempt from basic customs duty are also exempt from auxiliary customs duty, subject to conditions.
Exemption from auxiliary duty is granted for goods wholly or partly exempt from basic customs duty by notifications listed in the Schedule; the exemption covers the whole auxiliary duty leviable under the Finance Bill provision and is subject to the same conditions, if any, that attach to the underlying customs-duty exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
