Customs exemption caps duty on specified television picture tubes when imported, limiting levy beyond a capped ad valorem rate. The Central Government exempts specified television picture tubes imported into India from customs duty in excess of the amount calculated at the rate of 50 per cent ad valorem, applying to goods within Chapters 85 or 98 of the Customs Tariff First Schedule. The notification covers black and white television picture tubes for receiver sets exceeding 36 centimetres screen size and colour television picture tubes with or without deflection yoke, and is issued as a public interest exemption under the Customs Act.
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.
Customs exemption caps duty on specified television picture tubes when imported, limiting levy beyond a capped ad valorem rate.
The Central Government exempts specified television picture tubes imported into India from customs duty in excess of the amount calculated at the rate of 50 per cent ad valorem, applying to goods within Chapters 85 or 98 of the Customs Tariff First Schedule. The notification covers black and white television picture tubes for receiver sets exceeding 36 centimetres screen size and colour television picture tubes with or without deflection yoke, and is issued as a public interest exemption under the Customs Act.
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