Exemption from auxiliary duty on specified imported goods preserves tariff relief for listed commodity categories upon importation. Exemption from the whole of the auxiliary duty of customs is granted on importation for the goods enumerated in the annexed Table, identified by chapters of the First Schedule to the Customs Tariff Act. The Table enumerates specific categories-foodstuffs, edible oils and fats, fuels and petroleum products, fertilizers and minerals, raw materials and industrial inputs, printed and educational materials, precious materials and coins, machinery and instruments-and a residual Chapter 99 entry. Technical definitions and test-based criteria for fuel categories and the scope of electrical instruments delimit which imports qualify for the 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 on specified imported goods preserves tariff relief for listed commodity categories upon importation.
Exemption from the whole of the auxiliary duty of customs is granted on importation for the goods enumerated in the annexed Table, identified by chapters of the First Schedule to the Customs Tariff Act. The Table enumerates specific categories-foodstuffs, edible oils and fats, fuels and petroleum products, fertilizers and minerals, raw materials and industrial inputs, printed and educational materials, precious materials and coins, machinery and instruments-and a residual Chapter 99 entry. Technical definitions and test-based criteria for fuel categories and the scope of electrical instruments delimit which imports qualify for the exemption.
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