Additional duty on imports may include excise on inputs, allowing government to add input excise by rule. 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.
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.
Additional duty on imports may include excise on inputs, allowing government to add input excise by rule.
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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