Customs exemption for soda ash caps ad valorem duty on imports to the notified rate under statutory power. Soda ash imports classified under the relevant tariff heading are exempted from that portion of customs duty which exceeds the amount computed at a specified ad valorem rate, thereby capping the leviable duty for imported soda ash; the exemption is made under the executive power to grant customs exemptions in the public interest and is limited to the period specified in the notification.
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 for soda ash caps ad valorem duty on imports to the notified rate under statutory power.
Soda ash imports classified under the relevant tariff heading are exempted from that portion of customs duty which exceeds the amount computed at a specified ad valorem rate, thereby capping the leviable duty for imported soda ash; the exemption is made under the executive power to grant customs exemptions in the public interest and is limited to the period specified in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.