Customs duty cap limits duty on mercury and bleaching agents to a specified ad valorem rate on import. The Central Government exempts specified imported goods from so much of the customs duty as exceeds the amount calculated at the stated ad valorem rate, thereby capping duty payable; the exemption applies to mercury (with specified exclusions) and bleaching paste and powder and takes effect from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Customs duty cap limits duty on mercury and bleaching agents to a specified ad valorem rate on import.
The Central Government exempts specified imported goods from so much of the customs duty as exceeds the amount calculated at the stated ad valorem rate, thereby capping duty payable; the exemption applies to mercury (with specified exclusions) and bleaching paste and powder and takes effect from the notified commencement date.
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