Customs duty cap limits import duty to specified ad valorem rates or higher specific unit-based minima. The Central Government exempts specified imports from any customs duty in excess of the capped rate listed in the Table; the column (3) figure is the ad valorem cap. For many tariff entries the Table also prescribes specific per-unit or per-area minimum duties (per kg, per sq. metre or per piece) which apply where they are higher than the ad valorem amount, thus setting either an ad valorem ceiling or a unit-based floor for assessment.
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 limits import duty to specified ad valorem rates or higher specific unit-based minima.
The Central Government exempts specified imports from any customs duty in excess of the capped rate listed in the Table; the column (3) figure is the ad valorem cap. For many tariff entries the Table also prescribes specific per-unit or per-area minimum duties (per kg, per sq. metre or per piece) which apply where they are higher than the ad valorem amount, thus setting either an ad valorem ceiling or a unit-based floor for assessment.
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