Auxiliary duty exemption for specified imported goods removes duty liability where goods fall within listed tariff headings and definitions. The Central Government exempts specified imported goods listed in the annexed Table from the auxiliary duty of customs leviable under section 93(1) of the Finance Act, 1987, by exercise of powers under section 25(1) of the Customs Act, 1962; applicability depends on the goods falling within the identified Chapters of the First Schedule to the Customs Tariff Act, 1975 and on fulfilment of the definitional criteria set out for fuel and instrument classifications.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for specified imported goods removes duty liability where goods fall within listed tariff headings and definitions.
The Central Government exempts specified imported goods listed in the annexed Table from the auxiliary duty of customs leviable under section 93(1) of the Finance Act, 1987, by exercise of powers under section 25(1) of the Customs Act, 1962; applicability depends on the goods falling within the identified Chapters of the First Schedule to the Customs Tariff Act, 1975 and on fulfilment of the definitional criteria set out for fuel and instrument classifications.
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