Customs exemption for imported match splints caps payable ad valorem duty, allowing limited tariff liability on entry. The Central Government exempts imported match splints (undipped) used for match-making from so much of the customs duty specified in the tariff schedule as exceeds a capped ad valorem rate, thereby limiting the payable duty on such imports and relying on the statutory power to grant exemptions in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for imported match splints caps payable ad valorem duty, allowing limited tariff liability on entry.
The Central Government exempts imported match splints (undipped) used for match-making from so much of the customs duty specified in the tariff schedule as exceeds a capped ad valorem rate, thereby limiting the payable duty on such imports and relying on the statutory power to grant exemptions in the public interest.
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