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        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.

        <h1>Customs duty reduction: specified textiles subject to a capped levy based on ad valorem rate or per square metre floor.</h1> 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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