Partial auxiliary duty exemption limits additional customs levy to a capped share of goods' value under specified notifications. The Central Government exempts goods that are wholly or partially exempt from basic customs duty under specified notifications from the portion of auxiliary customs duty that exceeds an amount calculated as a capped share of the goods' value as determined under customs valuation; the exemption applies only to notifications listed in the Schedule and remains subject to any conditions attached to those notifications.
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.
Partial auxiliary duty exemption limits additional customs levy to a capped share of goods' value under specified notifications.
The Central Government exempts goods that are wholly or partially exempt from basic customs duty under specified notifications from the portion of auxiliary customs duty that exceeds an amount calculated as a capped share of the goods' value as determined under customs valuation; the exemption applies only to notifications listed in the Schedule and remains subject to any conditions attached to those notifications.
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