Auxiliary duty exemption caps customs levy on specified imported goods, limiting duty payable above prescribed rates. The Central Government limits auxiliary customs duty on specified imports by exempting from duty any amount in excess of prescribed caps. An annexed Table sets fixed per-item caps for crude petroleum and for certain stepper motors and a percentage-of-value cap for all other goods; valuation for the percentage cap follows customs valuation rules. The notification supersedes an earlier notification and preserves any existing exemption under other notifications, operating as an excess-duty exemption rather than a complete duty waiver.
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.
Auxiliary duty exemption caps customs levy on specified imported goods, limiting duty payable above prescribed rates.
The Central Government limits auxiliary customs duty on specified imports by exempting from duty any amount in excess of prescribed caps. An annexed Table sets fixed per-item caps for crude petroleum and for certain stepper motors and a percentage-of-value cap for all other goods; valuation for the percentage cap follows customs valuation rules. The notification supersedes an earlier notification and preserves any existing exemption under other notifications, operating as an excess-duty exemption rather than a complete duty waiver.
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