Concessional auxiliary duty: specified imports exempted from auxiliary duty exceeding a capped share of their value on import. Exemption from auxiliary customs duty is granted for specified imports where duty exceeding a capped proportion of the goods' value would otherwise be leviable. The Central Government, relying on statutory and provisional Finance Bill authority, lists eligible goods by tariff Chapter and detailed descriptions, with certain sub heading and parts exclusions, thereby defining which industrial inputs and capital goods qualify for the concessional auxiliary duty treatment at import.
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.
Concessional auxiliary duty: specified imports exempted from auxiliary duty exceeding a capped share of their value on import.
Exemption from auxiliary customs duty is granted for specified imports where duty exceeding a capped proportion of the goods' value would otherwise be leviable. The Central Government, relying on statutory and provisional Finance Bill authority, lists eligible goods by tariff Chapter and detailed descriptions, with certain sub heading and parts exclusions, thereby defining which industrial inputs and capital goods qualify for the concessional auxiliary duty treatment at import.
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