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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>Integrated tax on imports added, calculated on import value including customs duties; compensation cess also applied.</h1> Amendment to section 3 imposes an integrated tax on imports and a goods and services tax compensation cess, each calculated on import value that comprises customs valuation or tariff value plus customs duties and like charges, but excluding the integrated tax and the compensation cess; these charges are additional to other duties and Customs Act provisions on drawbacks, refunds and exemptions apply so far as practicable.

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