Exemption from auxiliary customs duty: goods already exempt from basic customs duty are relieved from auxiliary duty, subject to original conditions. Exemption from auxiliary customs duty is granted for goods wholly or partially exempted from basic customs duty by the listed prior notifications, superseding an earlier notification. The auxiliary-duty exemption applies to the goods specified in the Schedule and is subject to the same conditions under which those goods were exempted from basic customs duty under the respective 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.
Exemption from auxiliary customs duty: goods already exempt from basic customs duty are relieved from auxiliary duty, subject to original conditions.
Exemption from auxiliary customs duty is granted for goods wholly or partially exempted from basic customs duty by the listed prior notifications, superseding an earlier notification. The auxiliary-duty exemption applies to the goods specified in the Schedule and is subject to the same conditions under which those goods were exempted from basic customs duty under the respective notifications.
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