Exemption from auxiliary customs duty: goods already exempt from basic customs duty gain auxiliary-duty waiver, subject to original conditions. The Central Government exempts from the whole of the auxiliary duty of customs goods that are partially or wholly exempt from the basic customs duty under the First Schedule to the Customs Tariff Act by virtue of the prior notifications listed in the Schedule, and the exemption is subject to any conditions attached to those 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.
Exemption from auxiliary customs duty: goods already exempt from basic customs duty gain auxiliary-duty waiver, subject to original conditions.
The Central Government exempts from the whole of the auxiliary duty of customs goods that are partially or wholly exempt from the basic customs duty under the First Schedule to the Customs Tariff Act by virtue of the prior notifications listed in the Schedule, and the exemption is subject to any conditions attached to those original notifications.
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