Budget Notification - Exempts specified goods from customs leviable in excess of the amount calculated at the rate specified - 013/2005 - Customs -Tariff
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Customs duty cap: listed imports exempt from duty above rates specified, with ad valorem or specific duty floors. The Central Government exempts specified imported goods from customs duty to the extent that duty exceeds the amount calculated at the rate specified in the notification's Table when the standard rate is leviable; the rate in column (3) is the ad valorem rate unless an alternative specific duty per unit is specified, in which case the ad valorem or the stated specific amount (whichever is higher where indicated) governs the ceiling.
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 duty cap: listed imports exempt from duty above rates specified, with ad valorem or specific duty floors.
The Central Government exempts specified imported goods from customs duty to the extent that duty exceeds the amount calculated at the rate specified in the notification's Table when the standard rate is leviable; the rate in column (3) is the ad valorem rate unless an alternative specific duty per unit is specified, in which case the ad valorem or the stated specific amount (whichever is higher where indicated) governs the ceiling.
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