Exemption from auxiliary duty: specified imported goods are relieved from auxiliary customs duty under Finance Bill provisions. The Central Government exempts the goods specified in the annexed Table, mapped to Chapters of the Customs Tariff, from the whole of the auxiliary customs duty leviable under the Finance Bill when imported into India; the notification lists detailed commodity categories and specific subheadings and supplies technical definitions and tests for classification of various fuel and oil products to determine coverage of the exemption.
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 duty: specified imported goods are relieved from auxiliary customs duty under Finance Bill provisions.
The Central Government exempts the goods specified in the annexed Table, mapped to Chapters of the Customs Tariff, from the whole of the auxiliary customs duty leviable under the Finance Bill when imported into India; the notification lists detailed commodity categories and specific subheadings and supplies technical definitions and tests for classification of various fuel and oil products to determine coverage of the exemption.
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