Auxiliary duty exemption applied: specified imported goods subject to capped auxiliary customs duty rates under notification The notification exempts listed imports from auxiliary customs duty to the extent that such duty exceeds the rate specified in the Table. It supersedes the earlier notification while preserving any other existing exemptions. The Table caps auxiliary duty by prescribing a fixed per tonne rate for crude petroleum and a value based percentage cap for all other goods, with valuation determined under Customs valuation provisions.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption applied: specified imported goods subject to capped auxiliary customs duty rates under notification
The notification exempts listed imports from auxiliary customs duty to the extent that such duty exceeds the rate specified in the Table. It supersedes the earlier notification while preserving any other existing exemptions. The Table caps auxiliary duty by prescribing a fixed per tonne rate for crude petroleum and a value based percentage cap for all other goods, with valuation determined under Customs valuation provisions.
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