Set-off of additional duty on imports requires an express notification provision; additional duty is not treated as excise duty. Set-off under Notification No. 432/86-C.E. is confined to duty of excise as defined under the Central Excises and Salt Act, 1944, and does not extend to additional duty levied under the Customs Tariff Act, 1975. Additional duty, though charged at a rate equivalent to excise, is not equivalent in legal character and can be set off only where a notification expressly provides for such set-off; pending assessments should be finalised on this basis.
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.
Set-off of additional duty on imports requires an express notification provision; additional duty is not treated as excise duty.
Set-off under Notification No. 432/86-C.E. is confined to duty of excise as defined under the Central Excises and Salt Act, 1944, and does not extend to additional duty levied under the Customs Tariff Act, 1975. Additional duty, though charged at a rate equivalent to excise, is not equivalent in legal character and can be set off only where a notification expressly provides for such set-off; pending assessments should be finalised on this basis.
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