Partial exemption from auxiliary customs duty limits auxiliary levy on specified partially exempt goods to a capped share of value. The Central Government exempts goods that are wholly or partially exempt from basic customs duty under the listed notifications from that part of the auxiliary customs duty which exceeds an amount calculated at a capped proportion of the goods' value determined under the valuation provision; the exemption applies only to goods in the listed notifications and remains subject to the conditions attached to those original exemptions.
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.
Partial exemption from auxiliary customs duty limits auxiliary levy on specified partially exempt goods to a capped share of value.
The Central Government exempts goods that are wholly or partially exempt from basic customs duty under the listed notifications from that part of the auxiliary customs duty which exceeds an amount calculated at a capped proportion of the goods' value determined under the valuation provision; the exemption applies only to goods in the listed notifications and remains subject to the conditions attached to those original exemptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
