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    <title>Auxiliary Duty in Excess of 30% Exempt on certain Goods which are Partially or wholly exempt from Basic Duty</title>
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    <description>Exemption applies to auxiliary customs duty in excess of 30 per cent on goods partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, by reference to specified earlier exemption notifications and subject to the conditions attached to those notifications; valuation for computing duty follows the established customs value determination method.</description>
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      <description>Exemption applies to auxiliary customs duty in excess of 30 per cent on goods partially or wholly exempt from basic customs duty under the First Schedule to the Customs Tariff Act, by reference to specified earlier exemption notifications and subject to the conditions attached to those notifications; valuation for computing duty follows the established customs value determination method.</description>
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