Partial exemption from auxiliary customs duty reduces excess levy above specified rate on listed imported goods. Partial exemption from auxiliary duty is granted for specified imported goods by statutory power, exempting that portion of duty in excess of the amount calculated at the rate of 25 per cent of the value of such goods as determined under customs valuation. The notification lists discrete tariff chapters and headings covering chemicals, textile products, machinery and electrical apparatus, transport equipment, cinematographic goods and certain industrial items which are eligible for the stated partial exemption when imported into India.
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 exemption from auxiliary customs duty reduces excess levy above specified rate on listed imported goods.
Partial exemption from auxiliary duty is granted for specified imported goods by statutory power, exempting that portion of duty in excess of the amount calculated at the rate of 25 per cent of the value of such goods as determined under customs valuation. The notification lists discrete tariff chapters and headings covering chemicals, textile products, machinery and electrical apparatus, transport equipment, cinematographic goods and certain industrial items which are eligible for the stated partial exemption when imported into India.
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