Auxiliary customs duty exemption limits collectible duty to prescribed ceilings for crude petroleum and other imported goods. Notification exempts specified imports from the auxiliary duty of customs to the extent that duty exceeds the ceiling rates in the annexed Table; crude petroleum is subject to a fixed tonne-based ceiling and all other goods to a value-based ceiling determined under section 14 of the Customs Act, with a proviso preserving any pre-existing exemptions under other 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.
Auxiliary customs duty exemption limits collectible duty to prescribed ceilings for crude petroleum and other imported goods.
Notification exempts specified imports from the auxiliary duty of customs to the extent that duty exceeds the ceiling rates in the annexed Table; crude petroleum is subject to a fixed tonne-based ceiling and all other goods to a value-based ceiling determined under section 14 of the Customs Act, with a proviso preserving any pre-existing exemptions under other notifications.
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