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        Customs

        Reducing specific component of customs duty on specific tariff lines of chapter 51 - 048/2006 - Customs -Tariff

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        Customs duty reduction: specified textiles subject to a capped levy based on ad valorem rate or per square metre floor. Certain imports under specified Chapter 51 sub headings are exempted from customs duty to the extent the duty exceeds the amount computed at the rate specified in the notification; that operative levy is the stated ad valorem percentage or a per square metre floor, whichever is higher, with an explanatory proviso that the percentage is ad valorem unless otherwise specified.
                      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 reduction: specified textiles subject to a capped levy based on ad valorem rate or per square metre floor.

                            Certain imports under specified Chapter 51 sub headings are exempted from customs duty to the extent the duty exceeds the amount computed at the rate specified in the notification; that operative levy is the stated ad valorem percentage or a per square metre floor, whichever is higher, with an explanatory proviso that the percentage is ad valorem unless otherwise specified.


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