Wood roughly squared and half squared but not further worked, imported from Burma during 25-7-1991 to 12-9-1991 — Auxilary duty @ 5% as per general practice - 006/95 - Customs - Non Tariff
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Auxiliary duty on imported rough wood limited by prevailing practice; excess duty not required to be paid for import period. The Government recognized a prevailing practice that auxiliary duty on rough wood imports from Burma during 25 July 1991-12 September 1991 had been levied at a lower rate, and directed that the portion of auxiliary duty in excess of that lower rate shall not be required to be paid for those imports on which the excess had not been levied.
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.
Auxiliary duty on imported rough wood limited by prevailing practice; excess duty not required to be paid for import period.
The Government recognized a prevailing practice that auxiliary duty on rough wood imports from Burma during 25 July 1991-12 September 1991 had been levied at a lower rate, and directed that the portion of auxiliary duty in excess of that lower rate shall not be required to be paid for those imports on which the excess had not been levied.
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