Auxiliary duty exemption for imported zinc concentrates caps supplemental customs levy to a proportion of assessed value. Zinc concentrates imported under the Customs Tariff Heading are exempted from that part of the Finance Act auxiliary customs duty which exceeds a specified proportion of the goods' value as determined under the Customs Act; the notification is issued under Customs and Finance Act powers and supersedes a prior notification, with a stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for imported zinc concentrates caps supplemental customs levy to a proportion of assessed value.
Zinc concentrates imported under the Customs Tariff Heading are exempted from that part of the Finance Act auxiliary customs duty which exceeds a specified proportion of the goods' value as determined under the Customs Act; the notification is issued under Customs and Finance Act powers and supersedes a prior notification, with a stated commencement date.
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