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1999 (7) TMI 70 - SC - CustomsWhether Section 3(1) of the Customs Tariff Act, 1975 is the charging section? Held that:- We do not see in the present case any impediment in the legislature providing for the manner in which the value of an article should be calculated for the purposes of determining the rate of tax which can be imposed. The customs duty which is required to be taken into consideration for the purposes of levying additional duty would normally form part of the value of the imported article on which the additional duty is to be imposed. In a sense sub-section (9) of Section 3 makes clear what is implicit in sub-section (1) of Section 3 namely, the value of the imported article would include the Customs duty payable thereon. In commercial parlance, the value of an imported article may include customs duty and this is what has been made clear and accepted in sub-section (2) of Section 3. We, therefore, do not see any conflict between the two sub-sections and it is not possible to accept the contention that sub-section (2) has gone beyond the provisions of sub-section (1). Appeal dismissed.
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