Auxiliary duty exemption: goods already exempt from customs duty spared excess levy above the prescribed rate of value. The Central Government exempts goods already partially or wholly exempt from basic customs duty by specified prior notifications from that portion of the auxiliary duty which exceeds a prescribed rate of the goods' value as determined under section 14; such exemption is subject to the conditions, if any, attached to the original exemption notifications listed in the Schedule.
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: goods already exempt from customs duty spared excess levy above the prescribed rate of value.
The Central Government exempts goods already partially or wholly exempt from basic customs duty by specified prior notifications from that portion of the auxiliary duty which exceeds a prescribed rate of the goods' value as determined under section 14; such exemption is subject to the conditions, if any, attached to the original exemption notifications listed in the Schedule.
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