Auxiliary duty exemption: goods exempt under specified customs notifications are relieved from auxiliary customs duty, subject to underlying conditions. The Central Government exempts from the whole of the auxiliary duty of customs those goods partially or wholly exempt from customs duty under the First Schedule to the Customs Tariff Act, 1975 by virtue of the notifications listed in the Schedule, subject to the same conditions attached to those underlying notifications.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption: goods exempt under specified customs notifications are relieved from auxiliary customs duty, subject to underlying conditions.
The Central Government exempts from the whole of the auxiliary duty of customs those goods partially or wholly exempt from customs duty under the First Schedule to the Customs Tariff Act, 1975 by virtue of the notifications listed in the Schedule, subject to the same conditions attached to those underlying notifications.
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