Auxiliary duty exemption: waiver of auxiliary customs duty where goods are already exempt (wholly or partially) from basic customs duty. The notification exempts from the auxiliary duty of customs, leviable under the Finance Act, goods which are wholly or partially exempted from the basic customs duty specified in the First Schedule to the Customs Tariff Act by virtue of the Government notifications listed in the Schedule, provided such exemption is subject to any conditions attaching to the original notifications.
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: waiver of auxiliary customs duty where goods are already exempt (wholly or partially) from basic customs duty.
The notification exempts from the auxiliary duty of customs, leviable under the Finance Act, goods which are wholly or partially exempted from the basic customs duty specified in the First Schedule to the Customs Tariff Act by virtue of the Government notifications listed in the Schedule, provided such exemption is subject to any conditions attaching to the original notifications.
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