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    <title>Partial Exemption from Auxiliary Duty of Customs in Excess of 5% ad valorem on Specified Goods</title>
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    <description>Partial exemption from auxiliary duty of customs is granted for specified imported goods so that auxiliary duty leviable under the Finance Act shall not be imposed to the extent it exceeds an ad valorem threshold of five per cent of value as determined under the Customs Act; the exemption applies to the goods listed by chapter and description in the annexed Table and includes an explanatory proviso narrowing the definition of lubricating oil for the notification&#039;s purposes.</description>
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