Home Case Index All Cases Customs Customs + SC Customs - 1995 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (7) TMI 368 - SC - CustomsAdditional duty under Sec. 3(1) of the Customs Tariff Act - dispute is in regard to the levy on the imported asbestos fibre - article which is imported has not been produced or manufactured - Held that: - assumption underlying the Explanation to Section 3(1) would appear to be that an imported article which is the result of production or manufacture can be produced or manufactured in India; the emphasis in the assumption is on the words "in India" - additional duty on an imported article is provided for to counterbalance the excise duty leviable on the like article made indigenously - decision in the case of Khandelwal Metal & Engineering Works requires the consideration of a larger Bench - proceedings shall be placed before the Hon'ble Chief Justice for appropriate administrative directions
|