Partial exemption from auxiliary duty for specified notified goods, capped relative to value and subject to original exemption conditions. The Central Government exempts goods already partially or wholly exempt from customs duty by specified notifications from auxiliary duty to the extent that such auxiliary duty exceeds an amount computed at a fixed proportion of the goods' value as determined under applicable value-determination rules; the exemption remains subject to any conditions attached to the original exemption notifications listed in the Schedule.
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 duty for specified notified goods, capped relative to value and subject to original exemption conditions.
The Central Government exempts goods already partially or wholly exempt from customs duty by specified notifications from auxiliary duty to the extent that such auxiliary duty exceeds an amount computed at a fixed proportion of the goods' value as determined under applicable value-determination rules; the exemption remains subject to any conditions attached to the original exemption notifications listed in the Schedule.
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