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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 exemption: specified imported goods attract prescribed basic and additional duty rates subject to conditions.</h1> The notification prescribes limited exemptions and reduced basic and additional customs duty rates for specified goods in Chapters 1-99 by reference to a consolidated Table and Annexure conditions; entries specify ad valorem rates unless otherwise stated, link tariff lines to product descriptions, and impose eligibility, quantity, end use and temporal restrictions. Numerous provisos and amendment notes modify applicability, so importers must satisfy referenced conditions and consult subsequent notifications to determine current entitlement to reduced rates.

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