Additional duty under Customs Tariff Act equated to specified excise duties by amendment to notification. The Explanation to the principal non tariff notification is amended by inserting a provision that the additional duty leviable under the Customs Tariff Act shall be equivalent to the duties of excise specified in the listed clauses of the Explanation, thereby aligning the additional customs duty with those specified excise duties for the purposes of the notification.
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 under Customs Tariff Act equated to specified excise duties by amendment to notification.
The Explanation to the principal non tariff notification is amended by inserting a provision that the additional duty leviable under the Customs Tariff Act shall be equivalent to the duties of excise specified in the listed clauses of the Explanation, thereby aligning the additional customs duty with those specified excise duties for the purposes of the notification.
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