Customs exemption for aluminium imports caps additional duty to specified rates across defined tariff items. The Government exempts specified imported aluminium goods from additional duty in excess of the ad valorem rates set out by tariff subheading: each listed subheading attracts only the corresponding prescribed rate instead of any higher additional duty otherwise leviable, covering categories such as unwrought aluminium, waste and scrap, wrought bars and rods (with differentiated rates), plates and sheets (with thickness-based differentiation for certain circles), foils (etched and others), wire, powders, pipes and tubes, castings, hollow sections and certain containers, effective from the stated commencement date.
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.
Customs exemption for aluminium imports caps additional duty to specified rates across defined tariff items.
The Government exempts specified imported aluminium goods from additional duty in excess of the ad valorem rates set out by tariff subheading: each listed subheading attracts only the corresponding prescribed rate instead of any higher additional duty otherwise leviable, covering categories such as unwrought aluminium, waste and scrap, wrought bars and rods (with differentiated rates), plates and sheets (with thickness-based differentiation for certain circles), foils (etched and others), wire, powders, pipes and tubes, castings, hollow sections and certain containers, effective from the stated commencement date.
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