Customs duty exemption for specified tariff-heading goods limits customs liability to a capped ad valorem rate on import. Exemption from basic customs duty is granted for specified imported goods under the relevant tariff heading so that customs duty payable shall not exceed an amount computed at a fixed ad valorem rate. The exemption applies to transmission or conveyor belts of plastic, textiles or vulcanised rubber for technical uses, rubber blankets, and ceramic fibre blocks (pyro-blocks), implemented by a tariff notification to cap duty liability on import.
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.
Customs duty exemption for specified tariff-heading goods limits customs liability to a capped ad valorem rate on import.
Exemption from basic customs duty is granted for specified imported goods under the relevant tariff heading so that customs duty payable shall not exceed an amount computed at a fixed ad valorem rate. The exemption applies to transmission or conveyor belts of plastic, textiles or vulcanised rubber for technical uses, rubber blankets, and ceramic fibre blocks (pyro-blocks), implemented by a tariff notification to cap duty liability on import.
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