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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>Additional duty on imports may include excise on inputs, allowing government to add input excise by rule.</h1> Section 2A of the Tariff Act is amended to replace references to customs duty with an additional duty on imports; the Central Government may, by notification and rules, direct that this additional duty include a portion of excise duty on raw materials, components or ingredients where the basic duty does not fully countervail domestic excise, having regard to the average excise quantum on such inputs; the additional duty is payable in addition to other duties and, so far as may be, the Customs Act, 1962 procedures and reliefs apply.

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