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        Customs

        Exemption to aluminium ingots [Ch. 76] - 343/87 - Customs -Tariff

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        Customs exemption: capped duty for aluminium ingots limits payable import duty to a fixed per tonne rate. Imports of aluminium ingots under Chapter 76 are subject to a capped customs liability whereby the portion of scheduled customs duty exceeding a specified per metric tonne rate is exempted, exercised under section 25(1) of the Customs Act, 1962 as a public interest concession.
                          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 exemption: capped duty for aluminium ingots limits payable import duty to a fixed per tonne rate.

                                Imports of aluminium ingots under Chapter 76 are subject to a capped customs liability whereby the portion of scheduled customs duty exceeding a specified per metric tonne rate is exempted, exercised under section 25(1) of the Customs Act, 1962 as a public interest concession.


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