Auxiliary duty exemption limits excess customs duty on listed imported goods by prescribed capped rates, effective from the notification date. Exempts listed imported goods from auxiliary customs duty to the extent that such duty exceeds the percentage rates specified in the annexed Table; the exemption applies to goods identified by First Schedule chapter, heading or sub heading entries and differentiates rates by commodity groups and by electrical or non electrical instrument counterparts, with the notification specifying its date of commencement.
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 duty exemption limits excess customs duty on listed imported goods by prescribed capped rates, effective from the notification date.
Exempts listed imported goods from auxiliary customs duty to the extent that such duty exceeds the percentage rates specified in the annexed Table; the exemption applies to goods identified by First Schedule chapter, heading or sub heading entries and differentiates rates by commodity groups and by electrical or non electrical instrument counterparts, with the notification specifying its date of commencement.
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