Additional duty exemption for specified aluminium imports reduces extra ad valorem duty according to listed product categories. The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified aluminium goods, identified by sub heading in the Schedule to the Central Excise Tariff Act, 1985, from that part of the additional duty under the Customs Tariff Act, 1975 which exceeds the ad valorem rates specified in the Table; the Table prescribes reduced additional duty rates for distinct aluminium product categories including unwrought forms, scrap, wrought bars and rods (with EC grade distinguished), angles and sections, wire, plates and sheets, foils (including a nil rate for etched or formed foil), powders, pipes and tubes, shells and blanks, hollow sections and castings.
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Additional duty exemption for specified aluminium imports reduces extra ad valorem duty according to listed product categories.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified aluminium goods, identified by sub heading in the Schedule to the Central Excise Tariff Act, 1985, from that part of the additional duty under the Customs Tariff Act, 1975 which exceeds the ad valorem rates specified in the Table; the Table prescribes reduced additional duty rates for distinct aluminium product categories including unwrought forms, scrap, wrought bars and rods (with EC grade distinguished), angles and sections, wire, plates and sheets, foils (including a nil rate for etched or formed foil), powders, pipes and tubes, shells and blanks, hollow sections and castings.
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