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          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.

          <h1>Imported goods face additional duties matching domestic excise, plus potential integrated tax and GST compensation cess on import valuation.</h1> Imported articles are liable to an additional duty equal to the excise duty on a like domestic article, calculated ad valorem where applicable; valuation for such duty aggregates customs or tariff value and specified customs charges but excludes certain duties. The Central Government may notify special rates for alcoholic liquor and may impose additional duties to counter-balance excise on inputs or local taxes (up to four percent). Imported goods may also attract integrated tax and GST compensation cess, with valuation rules and warehouse-sale transaction-value provisions governing their calculation.

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