Additional customs duty on imported woodpulp upheld where no like Indian article existed and residuary classification applied.

Additional duty under Section 3 of the Customs Tariff Act is chargeable at the excise duty applicable to a like article produced in India, and where no like article is produced, the Explanation permits reference to the class or description of articles to which the imported goods belong. Imported woodpulp was treated as falling within a residuary class because no specific tariff entry covered it, so the additional duty was measured by the excise duty under that residuary entry. The contention that no additional duty was leviable was rejected, and the levy was upheld.

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Issues: Whether additional duty under Section 3 of the Customs Tariff Act was leviable on imported woodpulp when no like article was produced or manufactured in India and no specific tariff entry covered the imported article.

Analysis: Section 3 provides for additional duty equal to the excise duty leviable on a like article if produced or manufactured in India. The Explanation extends the measure, where a like article is not produced or manufactured in India, to the excise duty leviable on the class or description of articles to which the imported article belongs. Articles not elsewhere described and falling under the residuary entry constitute a class by themselves. On that basis, the imported woodpulp attracted additional duty measured by the excise duty applicable under the residuary entry.

Conclusion: The contention that no additional duty was leviable was rejected, and the levy was upheld.

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