Auxiliary duty exemption: government caps excess customs auxiliary duty for specified imported goods under tariff provisions. Central Government exempts specified imported goods from that part of the auxiliary duty of customs which exceeds prescribed rates, leaving intact other notification-based exemptions. The notification fixes operative rate limits: crude petroleum at a per-tonne rate; polyvinyl chloride and copolymers at distinct per-tonne rates by grade; and all other goods subject to an ad valorem cap expressed as a percentage of value determined under Customs valuation provisions.
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.
Auxiliary duty exemption: government caps excess customs auxiliary duty for specified imported goods under tariff provisions.
Central Government exempts specified imported goods from that part of the auxiliary duty of customs which exceeds prescribed rates, leaving intact other notification-based exemptions. The notification fixes operative rate limits: crude petroleum at a per-tonne rate; polyvinyl chloride and copolymers at distinct per-tonne rates by grade; and all other goods subject to an ad valorem cap expressed as a percentage of value determined under Customs valuation provisions.
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